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Paragraph 459 Income Tax Act 2007

Original text. Later amendments are not shown.

(1)

Section 705 (appeals against counteraction notices) is amended as follows.

(2)

In subsection (1) omit “to the Special Commissioners”.

(3)

In subsection (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(4)

In subsection (4) omit “(or a request for its rehearing under section 706)”.