Paragraph 193 I1

In regulation 3 (application of section 54 of the Taxes Management Act 1970)—

(a)

in paragraphs (1) and (2) after “appeal tribunal” insert “or the First-tier Tribunal”; and

(b)

in paragraph (8), in the inserted subsection (6), omit sub-paragraph (a) (and the following “and” and “(b)”).

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