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Paragraph 378 Finance Act 2003

Original text. Later amendments are not shown.

(1)

Paragraph 19 is amended as follows.

(2)

In the heading for “Special Commissioners” substitute “the tribunal”.

(3)

In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.

(4)

In sub-paragraph (2)—

(a)

omit paragraph (b); and

(b)

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5)

Omit sub-paragraph (3).