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Paragraph 47

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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),

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for “appears to the inspector, or on appeal the Commissioners concerned, to be” there shall be substituted “ is ”.

Annotations

Textual amendments

F1

Sch. 20 para. 47(b)(c) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(a)