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Taxes Management Act 1970

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This is the original version (as it was originally enacted).

Choice of Commissioners to hear proceedings

7Neither section 44 of this Act nor any other provision in this Act shall apply to an appeal against an assessment signed, claim made, or other proceedings instituted, before 6th April 1965 so as to require the proceedings to be heard by Commissioners other than those who would have heard the proceedings if the Income Tax Management Act 1964 had not passed.

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