Section 42.

1. The Stamp Duties Consolidation Act 1999 is amended -

(a) in section 1(1) by inserting the following after the definition of "accountable person":

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

(b) in section 8C by substituting the following for subsection (6):

"(6) An accountable person aggrieved by a decision of the Commissioners under subsection (5) that the accountable person's expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.",

(c) in section 21 -

(i) by deleting subsections (1), (5), (6) and (7),

(ii) by substituting the following for subsection (2):