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12. In regulation 38A(1)(1) (appeals raising issues for decision by officers of Inland Revenue)—
(a)for the words “, on consideration of any appeal, it appears to an appeal tribunal” there shall be substituted the words “a person has appealed to an appeal tribunal and it appears to the appeal tribunal, or a legally qualified panel member,”; and
(b)after the words “that tribunal” there shall be inserted the words “or legally qualified panel member, as the case may be,”.
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