110.    Constitution of tax board

(1)     A tax board consists of-

(a)     the chairperson, who must be a legal practitioner from the panel appointed under section 111; and

[Paragraph (a) substituted by section 34 of Act 33 of 2019]

(b)     if the chairperson, after considering any representations by a senior SARS official or the taxpayer, considers it necessary-

[Words preceding subpara. (i) substituted by section 24 of Act 13 of 2017 effective on 18 December 2017]

(i)      an accountant who is a member of the panel referred to in section 120; and

(ii)     a representative of the commercial community who is a member of the panel referred to in section 120.

(2)     Sections 122, 123, 124, 126, 127, 128 and 129 apply, with the necessary changes, and under procedures determined in the ‘rules’, to the tax board and the chairperson.