12—(1) Article 144 (transfer notice) is amended as follows.N.I.
(2) In paragraph (3) for “valuation obtained under Article 127” substitute “ determination made or valuation obtained under Article 127(2) ”.
(3) In paragraph (4) after “until the” insert “ determination made or ”.
Commencement Information
I1Sch. 4 para. 12 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)