26. Amendment of section 47 of Principal Act
Section 47 of the Principal Act is amended -
(a) in subsection (1), by substituting "a person" for "an officer of the Commissioner",
(b) in subsection (2), by substituting "A person" for "An officer of the Commissioner", and
(c) in subsection (3), by substituting "a person" for "an officer of the Commissioner".