Part 2Trading income
Chapter 12Trade profits: valuation of stock and work in progress F2 on cessation of trade
Annotations:
Amendments (Textual)
Supplementary
186Determination of questions F1...
1
Any question arising under—
a
section 175(3) or sections 176 to 178 (sale basis of valuation of trading stock), or
b
section 184(1) (valuation of work in progress transferred for valuable consideration),
must be determined F3... in the same way as an appeal.
F42
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F43
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F44
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Words in Pt. 2 Ch. 12 heading inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 3