Section 186 Determination of questions ...F3

United Kingdom

(1)

Any question arising under—

(a)

section 175(3) or sections 176 to 178 (sale basis of valuation of trading stock), or

(b)

section 184(1) (valuation of work in progress transferred for valuable consideration),

must be determined F1... in the same way as an appeal.

F2(2)

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(3)

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(4)

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Annotations

F1: Words in s. 186(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 439(3)
F2: S. 186(2)-(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 439(4)
F3: Words in s. 186 heading omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 439(2)

F1: Words in Pt. 2 Ch. 12 heading inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 3