Finance Act 2003

[F1 Questions to be determined by the relevant [F2 tribunal] U.K.

Textual Amendments

F1 Sch. 10 paras. 41-46 and cross-headings inserted (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. 393

F2 Word in Sch. 10 para. 45 cross-heading substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)

45 (1) Where the question in any dispute on any appeal under [F3 paragraph] 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 [F4 tribunal]. U.K.

(2) In this [F5 paragraph “the relevant tribunal”] means—

(a) where the land is in England and Wales, the [F6 Upper Tribunal];

F7 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Textual Amendments

F3 Word in Sch. 10 para. 45(1) substituted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(3)

F4 Word in Sch. 10 para. 45(1) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)

F5 Words in Sch. 10 para. 45(2) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(i) (with Sch. 5)

F6 Words in Sch. 10 para. 45(2)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(ii) (with Sch. 5)

F7 Sch. 10 para. 45(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2