Section 67: Rights and obligations transferred.

(1) The administration and control of all rights obligations and liabilities that were under the administration and control of the former Board are hereby transferred to the Service established under this Act.
(2) The administration of any real property that were immediately before the coming into force of this section under the administration or administrative responsibility of the former Board or its agencies or bodies for the purposes of that former Board are transferred to the Service established under this Act.
(3) All orders, rules, regulations, decisions, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits registration, rates or other documents that are in force before the coming into force of this Act and that are made or issued by the Minister, Chairman of the former Board or any person under their control shall continue in force as if they were made, or issued by the Minister, the Board established under this Act, the Executive Chairman or an employee of the Service as the case may be, until they expire or are repealed, replaced, rescinded or altered.
(4) Every reference to the former Board, the Minister, Chairman or any person under their control or a document issued in the name of the former Board, Minister, Chairman or employee of the former Board to be read, unless the context otherwise requires, as a reference to the Service, the Minister, Board, Executive Chairman, or an employee of the Service established under this Act, as the case may be.
(5) Every affidavit sworn or document duly certified by an officer in the Service of the Federal Board of Inland Revenue before the coming into force of this Act has the same probative value as if it were sworn or certified by an employee of the Service on or after that day.