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Paragraph 461 Income Tax Act 2007

Original text. Later amendments are not shown.

(1)

Section 751 (Special Commissioners’ jurisdiction on appeals) is amended as follows.

(2)

In the heading for “Special Commissioners’” substitute “The tribunal’s”.

(3)

For “The jurisdiction of the Special Commissioners on any appeal” substitute “On any appeal that is notified to the tribunal, the jurisdiction of the tribunal”.