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9. Subject to Article 12, any appeal from any decision of a determining authority made under the provision for one territory shall be heard and determined—
(a)in a case which is being dealt with in accordance with the provisions of Article 5 above, or
(b)in a case where the relevant persons to the appeal are resident in different territories,
in, and in accordance with the provision made for, the territory in which case is being dealt with.
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