Finance (Tax Appeals and Prospectus Regulation) Act 2019

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Amendment of section 21 of Act of 2015

11. Section 21 of the Act of 2015 is amended—

(a) in subsection (1)—

(i) by the substitution of “chairperson” for “Commissioners”, and

(ii) by the substitution of “the functions of the Commissioners” for “their functions”,

(b) in subsection (2), by the substitution of “chairperson” for “Commissioners”,

(c) in subsection (5)—

(i) by the substitution of “chairperson” for “Commissioners”, and

(ii) by the substitution of “the activities of the Commissioners” for “their activities”,

(d) in subsection (6), by the substitution of “require the chairperson” for “require the Commissioners”,

(e) in subsection (7), by the substitution of “chairperson” for “Commissioners”, and

(f) in subsection (8)—

(i) by the substitution of “require the chairperson” for “require the Commissioners”, and

(ii) by the substitution of “in his or her opinion” for “in their opinion”.