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Paragraph 407 Finance Act 2003

Original text. Later amendments are not shown.

(1)

Paragraph 11 is amended as follows.

(2)

In sub-paragraph (1) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”.

(3)

In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(4)

In sub-paragraph (5) for “Special Commissioners” substitute “tribunal”.