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    <title>Amendment of section 95.</title>
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    <description>The amendment adds the term National Appellate Authority into the appellate provision, directs that references to the Appellate Authority will include the National Appellate Authority, extends an existing cross reference to cover an additional provision, and inserts a definitional clause stating that National Appellate Authority means the National Appellate Authority for Advance Ruling as set out in the enabling provision.</description>
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      <description>The amendment adds the term National Appellate Authority into the appellate provision, directs that references to the Appellate Authority will include the National Appellate Authority, extends an existing cross reference to cover an additional provision, and inserts a definitional clause stating that National Appellate Authority means the National Appellate Authority for Advance Ruling as set out in the enabling provision.</description>
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