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

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Income Tax (Interest Relief) Regulations 1982

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11.—(1) Regulation 19 (borrower’s appeals: supplementary provisions) is amended as follows.

(2) Omit paragraph (1).

(3) In paragraph (3) for “the General or Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

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