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Paragraph 422 Finance Act 2004

Original text. Later amendments are not shown.

(1)

Section 114 (refusal to issue certificate and appeal against refusal) is amended as follows.

(2)

In subsection (4) omit “to the Special Commissioners”.

(3)

In subsection (7) for “the appeal, the Special Commissioners may” substitute “an appeal that is notified to the tribunal, the tribunal may”.