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25.—(1) Subject to paragraph (2), for the purposes of section 12(2) and Article 13(2), the decisions set out in Schedule 2 are prescribed as decisions against which no appeal lies to an appeal tribunal.
(2) Paragraph (1) shall not have the effect of prescribing any decision that relates to the conditions of entitlement to child benefit or guardian’s allowance for which a claim has been validly made or for which no claim is required.
(3) In this regulation and Schedule 2, “decision” includes any determination embodied in or necessary to a decision.
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