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The Stamp Duty Land Tax (Administration) Regulations 2003

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Approval of decision to apply for an order

34.  Before the hearing of an application for an order, an officer of the Board who is a member of the Senior Civil Service in—

(a)the Cross-Cutting Policy branch of the Inland Revenue, or

(b)the Special Compliance Office of the Inland Revenue,

must approve in writing the decision to apply for that order.

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