(1) Part 1 of the Act of 1997 is amended -

(a) in section 2(1) -

(i) by substituting the following for the definition of "Appeal Commissioners":

"'Appeal Commissioner' has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;",

(ii) by deleting the definition "Clerk to the Appeal Commissioners", and

(iii) in paragraph (b) of the definition of "inspector" by substituting "and the making of determinations" for ", the making of determinations and dealing with notices of appeal against assessments and determinations",

and

(b) in section 5 by substituting the following for the definition of "Appeal Commissioners":

"'Appeal Commissioner' has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;".

(2) Part 2 of the Act of 1997 is amended by substituting the following for subsections (8) and (9) of section 29: