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8U.K.In this Part an “appropriate authority” means a Minister of the Crown, or devolved authority, that could have made the proposed modification—
(a)under section 2(2) of the European Communities Act 1972 immediately before [F1IP completion day], or
(b)under section 56 of the Finance Act 1973 immediately before the amendment of that section by paragraph 17 of Schedule 8.
Textual Amendments
F1Words in Sch. 4 para. 8(a) substituted (31.1.2020) by European Union (Withdrawal Agreement) Act 2020 (c. 1), s. 42(7), Sch. 5 para. 47(5) (with s. 38(3), Sch. 5 para. 66); S.I. 2020/75, reg. 4(n)(xx)