# Income Tax (Trading and Other Income) Act 2005, Section 186: Determination of questions ...

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

(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 ... in the same way as an appeal.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/186 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-186
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.