Income Tax (Earnings and Pensions) Act 2003

111Disputes as to annual valueU.K.
This adran has no associated Nodiadau Esboniadol

(1)This section applies if there is a dispute as to the amount of the annual value of living accommodation for the purposes of this Chapter.

(2)The question is to be determined by the General Commissioners.

(3)The Commissioners must hear and determine the question in the same way as an appeal.