90.—(1) Section 36 (issue of guidance) is amended as follows.
(2) Omit subsection (4).
(3) In subsection (5) for “subsections (3) and (4) apply” substitute “subsection (3) applies”.
Commencement Information
I1Sch. 2 para. 90 in force at 1.4.2010, see art. 1(2)