Addition of

Commentary – Gordon on Tax Appeals 4.6.3 ; Gordon on Tax Appeals 4.6.6

Application to Tribunal to be added

Commentary – Gordon on Tax Appeals 4.6.4 ; Gordon on Tax Appeals 4.6.5

Meaning

Commentary – Gordon on Tax Appeals ¶App9 ; Gordon on Tax Appeals 3.2

Substitution of

Commentary – Gordon on Tax Appeals 4.6.2 ; Gordon on Tax Appeals 4.6.6