C1Part 3Trading income
Annotations:
Modifications etc. (not altering text)
Chapter 11Trade profits: valuation of stock on cessation of trade
171Determination of questions
Any question arising under section 164(3) or sections 165 to 167 (sale basis of valuation of trading stock) must be determined in the same way as an appeal.
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)