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

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Finance Act 1998

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265.  Insofar as paragraph 89(1)(b)(1) continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if “tribunal” were substituted for “Special or General Commissioners”.

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Paragraph 89 was repealed by Part 5(5) of Schedule 27 to the Finance Act 2007 (c. 11).

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