68(1)In section 144 of the [1993 c. 34.] Finance Act 1993 (irrecoverable debts) in paragraph (b) of each of subsections (1) and (2) (cases where inspector is satisfied as to whole, or part, of a debt being irrecoverable) the words “the inspector is satisfied,”, and the word “that” in the first place where it occurs, shall cease to have effect.
(2)In subsection (3)(b) of that section (debt to be treated as reduced by amount which was irrecoverable in the inspector’s opinion) the words “in the opinion of the inspector” shall cease to have effect.
(3)Subsection (4) of that section (construction, for the purposes of appeals, of references in the section to the inspector) shall cease to have effect.