Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 111 is up to date with all changes known to be in force on or before 09 March 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.
(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.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2(3)An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.]
Textual Amendments
F1S. 111(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 336(2)
F2S. 111(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 336(3)
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