Section 116

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 860(1), by the substitution of "A Peace Commissioner" for "Subject to subsection (2), a Peace Commissioner",

(b) in section 959C(1), by the substitution of "other than a self assessment" for "other that a self assessment",

(c) in section 959V(2A), by the substitution of "whether paragraph (a), (b) or (c) applies" for "which of paragraphs (a), (b) and (c) applies", and

(d) in section 959AT(2)(b)(iii), by the substitution of "by the claimant company for the accounting period," for "by the claimant company for the accounting period, or".

2. The Finance Act 1992 is amended -

(a) in section 130 -

(i) in the definition of "ambulance", by the substitution of "point 5.3 of Annex I of Regulation 2018/858" for "paragraph 5.3 of Annex II to Directive 2007/46/EC",