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Other transactions.
[FA92 s72]
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637.—(1) The Revenue Commissioners may, on an application being made to them in writing in respect of a transaction—
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(a) of a type specified in the Directive, and
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(b) to which this Part does not apply,
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give such relief as appears to them to be just and reasonable for the purposes of giving effect to the Directive.
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(2) An application under this section shall be made in such form as the Revenue Commissioners may require.
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