27. In section 106 (rules)—
(a)omit subsections (1), (1A) and (2);
(b)for subsection (3) substitute—
“(3) In the case of an appeal under section 82, 83 or 83A or by virtue of section 109, Tribunal Procedure Rules may enable the Tribunal to certify that the appeal had no merit (and shall make provision for the consequences of the issue of a certificate).”; and
(c)in subsection (4) for “rules under subsection (1)” substitute “Tribunal Procedure Rules in connection with proceedings under section 82, 83 or 83A or by virtue of section 109”.