33. Section 59E of the Principal Act is amended—
(a) by omitting from paragraph (1) (a) “remission or refund of” and substituting “refusal to remit or refund”;
(b) by omitting from paragraph (1) (b) “deferral of” and substituting “refusal to defer”; and
(c) by omitting from paragraph (1) (c) “waiver of” and substituting “refusal to waive”.