7. Amendment of section 35 of the principal enactment

Section 35 of the principal enactment is hereby amended by the addition immediately after subsection (1)

of that section of the following new subsection:—

“(1A) Notwithstanding the provisions of section 34 , the Commissioner-General may refer any valid appeal made to him, to the Board of Review and the Board of

Review, shall hear and determine such appeal. The provisions of section 169 of the Inland Revenue Act,

No. 10 of 2006 shall apply to the hearing and determination of any appeal so referred.”.