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43. In section 172 of TCMA(1) (appealable decisions), in subsection (2), after paragraph (k) insert—
“(l)a decision relating to a tax credit in respect of landfill disposals tax.”
Section 172(2) was amended by LTTA, Schedule 23, paragraph 62, and by LDTA, sections 24, 38, 58 and 80 and Schedule 4, paragraph 16.
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