Finance Act 1993U.K.
This section has no associated Explanatory Memorandum
195.—(1) Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.
(2) In paragraph 3(2)—
(a)for “a Special Commissioner” substitute “the tribunal”; and
(b)for “Commissioner” substitute “tribunal”.
(3) In paragraph 6—
(a)in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and
(b)in sub-paragraph (3) for “Commissioner” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 195 in force at 1.4.2009, see art. 1(2)