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SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 3Relocation of section 42 of ICTA

Corporation Tax Act 2009 (c. 4)

24In section 242(2) (determination by tribunal) for the words from “take part” to the end substitute be a party to—

(a)any proceedings under subsection (1), and

(b)any appeal arising out of those proceedings.