[46D Questions to be determined by [the relevant tribunal]]
Taxes Management Act 1970 (1970 c 9) | Legislation

[46D  Questions to be determined by [the relevant tribunal]]

[(1)     In so far as the question in dispute on an appeal to which this section applies—

(a)     is a question of the value of any land or of a lease of land, and

(b)     arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,

the

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