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Paragraph 126 Export (Penalty) Regulations 2003

Original text. Later amendments are not shown.

For regulation 13 (appeal tribunals) substitute—

“Appeal Tribunals

13

Section 85 of the Value Added Tax Act 1994 (c. 23) (settling of appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to regulation 9 above.”.