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—Any notice, demand or order against which an appeal might be brought to the sheriff under section 111 shall—
(a)if no such appeal is brought, become operative on the expiration of 21 days after the date of the service of the notice, demand or order, as the case may be, and shall be final and conclusive as to any matters which could have been raised on such an appeal, and
(b)if such an appeal is brought shall, if and so far as it is confirmed by the sheriff, become operative as from the date of the determination of the appeal.
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