Section 42.

2. The Finance Act 2001 is amended -

(a) in section 96(1) 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;",

(b) in section 145 -

(i) in subsection (3) by inserting "and who is aggrieved by the decision" after "the following matters",

(ii) in subsection (3)(b) by substituting "section 133" for "section 133(2)",

(iii) in subsection (3)(c) by substituting "that section;" for "that section.",

(iv) by inserting the following after paragraph (c) of subsection (3):

"(d) the liability to vehicle registration tax or the repayment of vehicle registration tax.",

and