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    <description>The amendment replaces references to the Authority with the Appellate Authority in section 28F(1), adjusting statutory terminology to reflect an appellate role, and inserts a transitional sub-section providing that pending applications and proceedings before the former Authority for Advance Rulings are transferred to the newly appointed Authority to continue from their existing procedural stage.</description>
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      <description>The amendment replaces references to the Authority with the Appellate Authority in section 28F(1), adjusting statutory terminology to reflect an appellate role, and inserts a transitional sub-section providing that pending applications and proceedings before the former Authority for Advance Rulings are transferred to the newly appointed Authority to continue from their existing procedural stage.</description>
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