Section 25 Extension of compulsory registration.

The Ministry of Finance (in this Act referred to as “the Ministry” ) may, by order made subject to negative resolution, declare that any local government district, or any part of a local government district, shall be a compulsory registration area, for the purposes of entry 2 in Part I of Schedule 2, from such day as may be specified in the order, not being a day earlier than three months after the making of the order.

A compulsory registration area declared under subsection (1) shall not be affected by any subsequent alteration in the boundaries of, or the subsequent abolition of, the local government district in question.