Part 4Property income
Chapter 4Profits of property businesses: lease premiums etc
Determinations affecting liability of more than one person
242Determination by tribunal
(1)
If a notice of objection is given under section 240(3), the amount mentioned in section 240(1) must be determined in the same way as an appeal.
(2)
All persons to whom provisional notices of determination have been given under section 240(2) may take part—
(a)
in any proceedings under subsection (1), and
(b)
in any appeal arising out of those proceedings.
(3)
Those persons are bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings.
(4)
Their successors in title are bound in the same way.