126Security under CEMA 1979
(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.