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Paragraph 441 Income Tax (Trading and Other Income) Act 2005

Original text. Later amendments are not shown.

In section 646(7) (adjustments between settlor and trustees etc) for “General Commissioners whose decision is final” substitute “tribunal and, notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final”.