OpenLegislation

Paragraph 195 Finance Act 1993

Original text. Later amendments are not shown.

(1)

Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.

(2)

In paragraph 3(2)—

(a)

for “a Special Commissioner” substitute “the tribunal”; and

(b)

for “Commissioner” substitute “tribunal”.

(3)

In paragraph 6—

(a)

in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and

(b)

in sub-paragraph (3) for “Commissioner” substitute “tribunal”.