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Section 47

Amendment of section 41a

of Finance Act 2021

ActIn forceProvision 49 of 71
Section 47

Subsection 41a(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;”.