79.—(1) Paragraph 7 is amended as follows.
(2) In sub-paragraph (1)—
(a)after “Where” insert “,”; and
(b)for “the Special Commissioners determine” substitute “that is notified to the tribunal, the tribunal determines”.
(3) In sub-paragraph (3) for “Special Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 79 in force at 1.4.2009, see art. 1(2)