16 Establishment of Tax Appeal Committee

(1) There is hereby established a body of Appeal Commissioners called the Tax Appeal Committee (in this Bill referred to as the "Committee" or "TAC").

(2) The composition, jurisdiction, authority and procedure of the Committee shall be as set out in the Eight Schedule to this Bill.

(3) Subject to any terms of reference given by the Governor, the Committee shall regulate its proceedings and shall submit its decisions in any matter brought before it to the Service for implementation.

(4) The Service shall upon the receipt of the Report of the Committee take such steps as shall be necessary for the implementation of the recommendation of the Committee.