Section 186 | Determination of questions ...

(1)Any question arising under—

(a)section 175(3) or sections 176 to 178 (sale basis of valuation of trading stock), or

(b)section 184(1) (valuation of work in progress transferred for valuable consideration),

must be determined ... in the same way as an appeal.

(2)Repealed

(3)Repealed

(4)Repealed