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Finance (Income Taxes) Bill · cl 30

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cl 30Amendment of section 81

In the ITA, in section 81 —

(a)

in subsection (3), replace “The” with “Subject to subsection (3A), the”; and

(b)

after subsection (3), insert —“(3A) An appeal under subsection (2) must be filed, and any document necessary for the purpose of filing the appeal must be served on all parties who have an interest in the matter, within 28 days after the date of the decision of the Board.”.