Paragraph 4 Capital Gains Tax Regulations 1967I1

Regulation 9 (applications for determination of market value) is amended as follows.

In paragraph (1) for “Commissioners” substitute “tribunal”.

In paragraph (2) for “the inspector” substitute “an officer of Revenue and Customs”.

Omit paragraph (3).

In paragraph (4) for “inspector” substitute “officer”.

Omit paragraph (5).

In paragraph (6) for “(5)” substitute “(4)”.