[19H Effect of replacement notice of underpayment]

[19H  Effect of replacement notice of underpayment]

[(1)     This section applies where a notice of underpayment is withdrawn under section 19F above and a replacement notice is served in accordance with section 19G above.

(2)     If an appeal has been made under section 19C above against the original notice and the appeal has not been withdrawn or finally determined before the time when that notice is withdrawn—

(a)     that appeal

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