# Corporation Tax Act 2009, Section 171: Determination of questions


Any question arising under section 164(3) or sections 165 to 167 (sale basis of valuation of trading stock) must be determined in the same way as an appeal.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/171 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.