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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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Income and Corporation Taxes Act 1988

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133.—(1) Section 42 (appeals against determinations under sections 34 to 36 etc) is amended as follows.

(2) In subsection (4) omit from “and shall be” to the end.

(3) In subsection (5) for “take part in” substitute “be a party to”.

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