Section 126 | Security under CEMA 1979

(1)In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—

(a)after “any security” insert “ (or further security) ”, and

(b)insert at the end “ , guarantee or other security ”.

(2)The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.