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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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Finance Act 2003

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386.—(1) Paragraph 35 is amended as follows.

(2) Omit sub-paragraph (2).

(3) In sub-paragraph (3)—

(a)at the beginning insert “If”;

(b)after “self-assessment” insert “is”; and

(c)for “shall not be heard and determined” substitute “none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal”.

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