(1)In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—
(a)after “any security” insert “ (or further security) ”, and
(b)insert at the end “ , guarantee or other security ”.
(2)The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.