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8(1)Section 4(2) of the Taxes Management Act 1970 (c. 9) (Special Commissioners) is amended as follows.U.K.
(2)For paragraph (a) substitute—
“(a)he satisfies the judicial-appointment eligibility condition on a 7-year basis;”.
(3)In paragraphs (b) and (c), for “10” substitute “ 7 ”.