Paragraph 180 Taxation of Chargeable Gains Act 1992

In section 211ZA(9) (transfers of business: transfer of unused losses)^f1 for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee (or the one of the transferees concerned) shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.