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Sitting in public at the Competition Appeal Tribunal, London on 15 and 16 September 2014
Having heard John Wardell QC and David Scorey for the Appellant and James Puzey and Howard Watkinson for the Respondents
The Appellant has liberty to amend its Notices of Appeal to contend that the assessments issued were prima facie out of time in respect of the identified periods, pursuant to section 73(6) VAT Act 1994, namely:
(a) Period 03/11 which was assessed on 30 September 2013 and is the subject of the Notice of Appeal in TC/2013/07080; and
(b) Period 12/10 which was assessed on 17 February 201 and is the subject of the Notice of Appeal in TC/2014/01524.
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