xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
163. In section 27 (restrictions on entitlement to benefit in certain cases of error)—
(a)in subsections (1)(a) and (10)(a) and (b) for “a Commissioner” substitute “the Upper Tribunal”; and
(b)in subsection (3) for “the Commissioner” substitute “the Upper Tribunal”.