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- Heading
- Introduction
- The relevant legislation
- The Facts
- The FTT’s decision
- The appeal
- Can the FTT rule on the validity of a section 13(4) application?
- Was the e-mail of 31 December 2023 substantially to the same effect as prescribed Form No. 6?
- Did the FTT have jurisdiction despite the reference not being in the prescribed form?
- Conclusions