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Taxes Management Act 1970

Changes over time for: Cross Heading: Valuation

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Version Superseded: 06/03/1992

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Point in time view as at 01/01/1992.

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Taxes Management Act 1970, Cross Heading: Valuation is up to date with all changes known to be in force on or before 12 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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ValuationU.K.

110 Valuation of land: power of entry. [1963 s.30(2); 1969 Sch.XX 20(4).]U.K.

Any person authorised in that behalf by the Board may, on producing if so required evidence of his authority, at any reasonable time enter on and inspect, with a view to establishing its annual value, any land the annual value of which falls to be determined for purposes of income tax or corporation tax F1.

Textual Amendments

F1 SeeInland Revenue Regulation Act 1890 (c. 21, SIF 63:1) s.11 (reproduced inPart II Vol.5)—fine for obstruction of officers.

111 Valuation of assets: power to inspect. [1965 Sch.X 14.]U.K.

(1)If for the purposes of [the Capital Gains Tax Act 1979 F2] the Board authorise an inspector or other officer of the Board to inspect any property for the purpose of ascertaining its market value the person having the custody or possession of that property shall permit the inspector or other officer so authorised to inspect it at such reasonable times as the Board may consider necessary.

(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(2)If any person wilfully delays or obstructs an inspector or other officer of the Board acting in pursuance of this section he shall be liable on summary conviction to a fine not exceeding £5 F4.

Textual Amendments

F2Capital Gains Tax Act 1979 (c. 14, SIF 63:2) s.157(2)andSch.7 para.8for1979—80et seq.

F3 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.30. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F4 Increased to£25by virtue of theCriminal Justice Act 1982 (c.48) ss.37, 38and54from11April1983by S.I. 1982 No.1857andS.I. 1983 No.24and to £50from 1 May 1984 by S.I. 1984 No. 447and S.I. 1984 No. 526 (s. 61).

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