51. Amendment of section 208 of the principal enactment

Section 208 of the principal enactment as amended by Act, No. 10 of 2007, is hereby further amended in subsection (4) of that section by the substitution for the words from “or an Assessor of Inland Revenue shall not exercise” to the end of that subsection, of the following words and figures:—

“or an Assessor of Inland Revenue shall not—

act under section 163; or

reach any agreement or make any adjustment to any assessment made under subsection (7) of section 165, except with the written approval of the Commissioner -