xmlns:atom="http://www.w3.org/2005/Atom"
47.—(1) Regulation 27 (account manager’s returns and claims etc) is amended as follows.
(2) In paragraph (3)—
(a)omit “shall be to the Special Commissioners”; and
(b)omit “, and the appeal”.
(3) In paragraph (5) for “on appeal the Special Commissioners” substitute “on an appeal that is notified to the tribunal, the tribunal”.