Section 204 | Appeals etc.

(1)Subsections (2) and (3) apply if—

(a)any question arises as to whether any plant or machinery has become, in law, part of a building or other land, and

(b)that question is material to the tax liability (for whatever period) of two or more persons.

(2)The question is to be determined, for the purposes of the tax of all the persons concerned, by the tribunal.^F1

(3)An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.^F2

(4)Subsections (5) and (6) apply if any question relating to an election under section 198 or 199 (apportionments) arises for determination by the tribunal for the purposes of any proceedings before it.^F3F4

(5)The tribunal must determine the question separately from any other questions in those proceedings.^F5

(6)Each of the persons who has joined in the election is entitled to be a party to the proceedings of the tribunal concerned with the determination of the question; and the tribunal’s determination has effect as if made in an appeal to which each of those persons was a party.^F6