Section 42.

6. The Customs Act 2015 is amended -

(a) in section 44 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 46(5) by substituting "section 949AJ of the Taxes Consolidation Act 1997" for "section 47",

(c) by substituting the following for section 47:

"47. A person aggrieved by a determination of the Commissioners made under section 46 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.",

and

(d) in section 49(1) by deleting "or section 47".