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Paragraph 96 Taxes Management Act 1970

Original text. Later amendments are not shown.

In section 46D (questions to be determined by Lands Tribunal)—

(a)

in the heading, for “Lands Tribunal” insert “the relevant tribunal”;

(b)

in subsections (1) and (3) for “relevant Lands Tribunal” substitute “relevant tribunal”; and

(c)

in subsection (3)(a) for “Lands Tribunal” substitute “Upper Tribunal”.