Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 45

 Help about opening options

Version Superseded: 16/12/2010

Status:

Point in time view as at 01/01/2010.

Changes to legislation:

Finance Act 2003, Paragraph 45 is up to date with all changes known to be in force on or before 07 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. Help about Changes to Legislation

[F145(1)Where the question in any dispute on any appeal under paragraphs 34(6) or 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant [F2tribunal].U.K.

(2)In this [F3paragraph “the relevant tribunal”] means—

(a)where the land is in England and Wales, the [F4Upper Tribunal];

(b)where the land is in Scotland, the Lands Tribunal for Scotland;

(c)where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.]

Back to top

Options/Help