Section 42.

4. The Value-Added Tax Consolidation Act 2010 is amended -

(a) in section 2 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 51 -

(i) by substituting the following for subsection (6):

"(6) A person aggrieved by a determination under subsection (1) made pursuant to an application by him or her may appeal the determination 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 determination in accordance with subsection (5)(a).",

and