# Finance Act 1996, Paragraph 47

Extent: E+W+S+N.I.

In each of—
(a) subsections (5) and (6) of section 30 of the Gains Act (consideration to be increased or reduced by such amount as appears to the inspector etc to be just and reasonable),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
for “appears to the inspector, or on appeal the Commissioners concerned, to be” there shall be substituted “ is ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.