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Paragraph 179 Taxation of Chargeable Gains Act 1992

Original text. Later amendments are not shown.

In section 138 (procedure for clearance in advance)—

(a)

for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and

(b)

for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.