Relaxation of procedural requirements allows tax board to relax specified chapter conditions to avoid genuine hardship.

A new power authorises the Board to relax any requirement in Chapter IV or Chapter VI A by general or special order to avoid genuine hardship, subject to conditions that the default was due to circumstances beyond the assessee's control and that the assessee complies before completion of the relevant assessment; such orders must specify reasons and be laid before each House of Parliament.

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