Chapter 5 of Part 2 of the Finance Act 2001 is amended -

(a) in section 144A -

(i) in subsection (2)(f)(ii) by substituting "section 133(2)" for "section 133(1)",

and

(ii) by inserting the following after subsection (3):

"(4)

(a) Any power, function or duty that may be exercised or performed by an officer under subsection (1) or (2) may be exercised or performed by an officer who is a bureau officer.

(b) In this subsection 'bureau officer' means an officer appointed as a bureau officer under section 8(1)(a)(ii) of the Criminal Assets Bureau Act 1996.",

(b) in section 145 -

(i) by deleting subsections (1), (1A) and (2), and

(ii) by substituting the following for subsections (3) to (5):

"(3) Any person who is the subject of a decision of the Commissioners in relation to any of the following matters may appeal to the Commissioners against that decision: