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Regulation 19 Shares or securities valuations to be determined by Special Commissioners

Original text. Later amendments are not shown.

Insofar as the question in dispute in any appeal—

(a)

is a question of the value of shares or securities in a company resident in the UK, other than shares or securities quoted in the Stock Exchange Daily Official List; and

(b)

those shares or securities are given as chargeable consideration for a land transaction; then that question shall be determined by the Special Commissioners.