Mr Speaker, I beg to move, clause 4, Under “FOURTH SCHEDULE”, paragraph 3, subparagraph (1)(a), line 2, after “is”, insert “preferably”.
The new rendition would read:
“A Chairperson of not less than ten years' experience in tax practice preferably, a lawyer of not less than ten years' standing at the Ghana Bar or a retired Superior Court Judge”.
Mr Speaker, the Appeals Board, as is being composed, wants to restrict the Chairperson position to lawyers, and we think it should not be so. If preferably, we have a lawyer, it is good, but if we have a tax practitioner of several years of experience, he should also be able to chair such an appeals board.