In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—
after "any security" insert , and" (or further security) "
insert at the end ." , guarantee or other security "
The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.