Paragraph 4 Capital Gains Tax Regulations 1967
(1)
Regulation 9 (applications for determination of market value) is amended as follows.
(2)
In paragraph (1) for “Commissioners” substitute “tribunal”.
(3)
In paragraph (2) for “the inspector” substitute “an officer of Revenue and Customs”.
(4)
Omit paragraph (3).
(5)
In paragraph (4) for “inspector” substitute “officer”.
(6)
Omit paragraph (5).
(7)
In paragraph (6) for “(5)” substitute “(4)”.