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Section 51

Amendment of section 66a

of Finance Act 2021

ActIn forceProvision 53 of 71
Section 51

Subsection 66a(5) 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;”.