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6. In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.
| Provision | Expression | Substituted expression |
|---|---|---|
| Regulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1) | “the Board” | “the Commissioners” |
| Regulation 7(1) | “collector of taxes” | “officer of Revenue and Customs” |
| Regulation 8(7) and (10) | “the Board’s notification” | “the Commissioners' notification” |
| Regulation 8(10) | “the Board’s refusal” | “the Commissioners' refusal” |
| Regulation 15(1) | “officer of the Board” | “officer of Revenue and Customs” |
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