Paragraph 193 Finance Act 1993

(1)

Section 187 (returns and information) is amended as follows.

(2)

In subsection (5)—

(a)

for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and

(b)

for “Special Commissioner” substitute “tribunal”.

(3)

In subsection (6) for “Special Commissioners who” substitute “tribunal which”.