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Finance (No. 3) Act 2010
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4(1)Schedule 10 (returns, enquiries, assessments and appeals) is amended as follows.U.K.
(2)In the heading at the beginning of Part 6, after “Relief in the case of” insert “ overpaid tax or ”.
(3)In paragraph 45(1) (determination of market value by relevant tribunal), for “paragraphs 34(6) or” substitute “ paragraph ”.
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