121.    Appointment of registrar of tax court

 

(1)     The Commissioner appoints the ‘registrar’ of the tax court.

 

(2)     A person appointed as ‘registrar’ and persons appointed in the ‘registrar’s’ office are SARS employees.

 

(3)     The ‘registrar’ and other persons referred to in subsection (2) must perform their functions under this Act and the ‘rules’ independently, impartially and without fear, favour or prejudice.