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

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Finance Act 2003

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406.—(1) Paragraph 10 is amended as follows.

(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)—

(a)for “A Commissioner” substitute “The tribunal”,

(b)omit “he is”.

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