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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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139.  In section 378(3) (supplementary regulations)(1) for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.

(1)

Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).

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