In the Finance Act, 2017, in the Eighth Schedule, against serial number 1,—
(a) in column (2), for the words “Industrial Tribunal constituted by the Central Government”, the words, brackets and figures "Industrial Tribunal constituted by the Central Government under sub-section (1) of section 44 of the Industrial Relations Code, 2020” shall be substituted;
(b) in column (3), for the words and figures “The Industrial Disputes Act, 1947” (14 of 1947), the words and figures “The Industrial Relations Code, 2020" shall be substituted.