Finance Act, 2002

Amendment of section 25 (appeals) of Principal Act.

109.—Section 25 of the Principal Act is amended in subsection (1)—

(a) by deleting paragraph (ab), and

(b) by inserting the following after paragraph (ad):

“(ae) the treatment of a person who allows supplies to be made on land owned, occupied or controlled by that person, as jointly and severally liable with another person, in accordance with section 8(2)(d),

(af) the application of section 4(3A)(c),”.