Paragraph 5 Capital Gains Tax Regulations 1967
(1)
Regulation 12 (agreements in writing of market value or apportionment) is amended as follows.
(2)
In paragraph (1)—
(a)
for “510 of the Income Tax Act 1952” substitute “54 of the Taxes Management Act 1970”; and
(b)
for “Commissioners” substitute “the tribunal”.
(3)
In paragraph (2) for “the inspector or any other” substitute “an”.