20. Remuneration and expenses of Commissioner and Deputy
 Commissioner---(1) The Commissioner and the Deputy Commissioner shall be
 paid---
   (a) Such remuneration as may from time to time be determined by the
         Higher Salaries Commission; and
   (b) Such additional allowances, being travelling allowances, as may be
         determined from time to time by the Minister of Finance.

   (2) Subject to the Higher Salaries Commission Act 1977, any
 determination made under subsection (1) of this section may be made so
 as to come into force on a date to be specified for that purpose in the
 determination, being the date of the making of the determination, or any
 other date, whether before or after the date of the making of the
 determination.

   (3) Every determination made under subsection (1) of this section in
 respect of which no date is specified as aforesaid shall come into force
 on the date of the making of the determination.