xmlns:atom="http://www.w3.org/2005/Atom"
27In section 53 (procedure after end of accounting period)—
(a)in subsection (6), for “such an appeal” substitute “an appeal against a determination under paragraph (a) or, as the case may be, an appeal under paragraph (b)”, and
(b)in subsection (6A), for “(6)” substitute “(6)(a) or (b)”.