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 F1be a party to—

a

any proceedings under subsection (1), and

b

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.