Income Tax (Trading and Other Income) Act 2005

SupplementaryU.K.

186Determination of questions F1...U.K.

(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 F2... in the same way as an appeal.

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .