# Finance (No. 2) Act 1945, Paragraph


(5) The Special Commissioners shall thereupon hear and determine the appeal in like manner as in the case of an appeal to them against an assessment . . . :
Provided that neither the appellant nor the Commissioners of Inland Revenue shall be entitled to require a case to be stated for the opinion of the High Court otherwise than on a point of law arising in connection with the computation of profits or the computation of capital.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/FIFTH/paragraph/wrapper4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1945/schedule-FIFTH/paragraph-wrapper4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.