24.—(1) Section 110 of the Administration Act (legal proceedings) is amended as follows.
(2) In subsection (1), for “under this Act or” there is substituted “under any provision of this Act other than section 108 or under any provision of”.
(3) After subsection (5) there is inserted—
“(5A) Any person authorised by the Inland Revenue may conduct any proceedings under section 108 above before a magistrates' court although not a barrister or solicitor; and in relation to proceedings for an offence under that section, the references in subsections (2)(a) and (3)(a) to the Department shall have effect as references to the Inland Revenue.”.