xmlns:atom="http://www.w3.org/2005/Atom"
399.—(1) Paragraph 14 is amended as follows.
(2) Omit sub-paragraph (4).
(3) In sub-paragraph (5)—
(a)for “Paragraph 37” substitute “Paragraphs 36A to 37 and 44”; and
(b)for “it applies” substitute “they apply”.
(4) In sub-paragraphs (6) and (7) for “Commissioners” substitute “tribunal”.