Finance Act, 1968

Appeals under section 7 or 8.

10.—The provisions of the Income Tax Acts relating to appeals shall with any necessary modifications apply to claims and appeals under section 7 (2) and section 8 (2) as if those claims or appeals were appeals against assessments to income tax, but, in relation to claims under section 7 (2) only in so far as those provisions apply to appeals to the Appeal Commissioners.