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Regulation 21 Determinations of Commissioners

Original text. Later amendments are not shown.

Save as otherwise provided in—

(a)

the Taxes Management Act 1970 as applied as modified through these regulations, or otherwise; or

(b)

the enactments relating to stamp duty land tax;

the determination of the Commissioners in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive.