Chapter 5 of Part 2 of the Finance Act 2001 is amended -

(a) in section 144A by substituting the following for subsection (2):

"(2) Any power, function or duty conferred or imposed on the Commissioners by any provision of section 108A, 109, 109A, subsections (3) and (4) of section 109J or subsection (2) of section 109U, may be exercised on their behalf and, subject to their direction and control, by an officer authorised by them in writing for the purposes of the provision concerned.",

(b) in section 145(3) by inserting the following after paragraph (e):

"(ee) a refusal to grant a licence under section 101 of the Finance Act 1999, or a revocation under that section of any such licence that has been granted,",

(c) in section 145 by deleting subsection (13),

(d) in section 153(2) by substituting "section 97" for "section 97(1)",

(e) in section 153(2) (e) by substituting "registered consignee" for "registered trader",