(1) Part 8 of the Act of 1997 is amended -
(a) in section 244A by substituting the following for paragraph (d) of subsection (4):
"(d) A body aggrieved by a decision of the Revenue Commissioners not to register that body or to cancel its registration, as the case may be, may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.",
(b) in section 258 -
(i) in subsection (8)(b) by substituting "Notwithstanding subsection (4)(e), on the determination" for "On the determination",
(ii) by substituting the following for paragraph (a) of subsection (9):
"(a) The provisions of the Income Tax Acts relating to -
(i) assessments to income tax, and
(ii) the collection and recovery of income tax,
shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.",
(iii) by inserting the following after subsection (9):
(a) Subject to paragraph (b
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