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    <title>Amendment of section 132</title>
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    <description>Amendment recognises Additional Director and Additional Commissioner and later Joint Director and Joint Commissioner within section 132, gives retrospective deeming dates for those substitutions and insertions, and conditions delegated authorisations by Additional/Joint Directors or Commissioners on those officers being expressly empowered by the Board to issue authorisations.</description>
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      <title>Amendment of section 132</title>
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      <description>Amendment recognises Additional Director and Additional Commissioner and later Joint Director and Joint Commissioner within section 132, gives retrospective deeming dates for those substitutions and insertions, and conditions delegated authorisations by Additional/Joint Directors or Commissioners on those officers being expressly empowered by the Board to issue authorisations.</description>
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