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49In section 172 (appealable decisions)—
(a)in subsection (2), after paragraph (d) insert—
“(da)a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);
(db)a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;”;
(b)in subsection (3), in paragraphs (b)(i) and (c)(i), after “notice” insert “where the tribunal approved the issuing of the notice”.
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