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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • Section 110 Meaning of “annual value”
  • Section 111 Disputes as to annual value
  • Section 112 Meaning of “person involved in providing the accommodation”
  • Section 113 Meaning of “the property”
  1. Supplementary
  2. Disputes as to annual value

Section 111 | Disputes as to annual value

From legislation.gov.uk

(1)This section applies if there is a dispute as to the amount of the annual value of living accommodation for the purposes of this Chapter.

(2)Repealed

(3)An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 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.F1

Notes

  1. F1

    S. 111(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 336(3)

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