Taxation of Chargeable Gains Act 1992U.K.
This
adran has no associated
Memorandwm Esboniadol
181. In section 213(8) (spreading of gains and losses under section 212) for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.
Commencement Information
I1Sch. 1 para. 181 in force at 1.4.2009, see art. 1(2)