Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 20 : Transitional Provisions267. Conduct of inquiries and execution of search and seizure warrants |
| (1) | If the Commissioner authorised an inquiry under a tax Act and a judge granted an order designating a person to act as presiding officer in the inquiry before the commencement date of this Act, the inquiry is regarded as authorised under sections 50 and 51. |
| (2) | If a judge issued a search and seizure warrant under a tax Act that has not been executed before the commencement date of this Act, the warrant is regarded as issued under section 60. |