Commonwealth Numbered Regulations

1984 No. 411 GIFT DUTY REGULATIONS (AMENDMENT) - REG 3

3. (1) Notwithstanding the repeal effected by regulation 2-

   (a)  regulation 37 of the Principal Regulations as in force immediately
        before the date of commencement of these Regulations continues to
        apply in relation to the prosecution after that date, under section 43
        of the Act as in force immediately before that date, of persons for
        the offence referred to in that regulation; and

   (b)  regulation 40 of the Principal Regulations as in force immediately
        before the date of commencement of these Regulations continues to
        apply in relation to the prosecution after that date, under section 43
        or 46 of the Act as in force immediately before that date, of persons
        for the offences referred to in that regulation.

(2) In sub-regulation (1), "the Act" means the Gift Duty Assessment Act 1941.