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Section 17

Amendment of section 97a

of Finance Act 2021

ActIn forceProvision 18 of 71
Section 17

Subsection 97a(10) of the principal Act is amended by substituting for paragraph (a) the following paragraph:

“(a) the applicant may, within six months after being informed of the decision, request in the prescribed form for the Director General to forward the application to the Special Commissioners;”.