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    <title>Amendment of section 90</title>
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    <description>The amendment provides for the omission of sub section (2) of section 90 of the 1994 Act, removing the power of arrest in respect of offences under clauses (a), (b) and (c) of sub section (1) of section 89, thereby narrowing enforcement measures available for those tax offences.</description>
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      <description>The amendment provides for the omission of sub section (2) of section 90 of the 1994 Act, removing the power of arrest in respect of offences under clauses (a), (b) and (c) of sub section (1) of section 89, thereby narrowing enforcement measures available for those tax offences.</description>
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