Scope of the Act

(1) Except as otherwise provided, this Act applies to12 CAP. 51 Tax Administration and Procedure (a) the taxes imposed under the tax laws, as amended, listed in Schedule I; and (b) a tax under another law if responsibility for the general administration of the tax is assigned to the Director General. (2) If there is inconsistency between the provisions of this Act and the provisions of an Act to which this Act applies, the provisions of the other Act shall prevail. (3) This Act does not apply to provisions for the collection and recovery of tax that reside with the Comptroller of Customs.