# Income Tax (Earnings and Pensions) Act 2003, Section 111: Disputes as to annual value

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

(1) This section applies if there is a dispute as to the amount of the annual value of living accommodation for the purposes of this Chapter.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/111 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.