10. Where the market value of any land or any interest in land is required to be determined for the purpose of computing the amount of any gain accruing on a disposal made, or to be regarded for the purposes of section 17 of the 1991 Act or this Order as being made, by a chargeable company or another member of the chargeable company’s group, article 38 shall apply for the purpose of resolving any dispute between the chargeable company and the appropriate Minister regarding that value.