Paragraph 96 Taxes Management Act 1970I1

United Kingdom

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”.

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