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Finance Act 2003

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Changes over time for: Cross Heading: Questions to be determined by the relevant tribunal

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Version Superseded: 17/02/2015

Status:

Point in time view as at 01/01/2013.

Changes to legislation:

Finance Act 2003, Cross Heading: Questions to be determined by the relevant tribunal is up to date with all changes known to be in force on or before 24 February 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

[F1Questions to be determined by the relevant [F2tribunal]U.K.

45(1)Where the question in any dispute on any appeal under [F3paragraph] 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 [F4tribunal].U.K.

(2)In this [F5paragraph “the relevant tribunal”] means—

(a)where the land is in England and Wales, the [F6Upper Tribunal];

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

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

Textual Amendments

F3Word 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)

F4Word 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)

F7Sch. 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

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