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Legislation
Corporation Tax Act 2009

Chapter 11 Trade profits: valuation of stock on cessation of trade

  • Section 162 Valuation of trading stock on cessation
  • Section 163 Meaning of “trading stock”
  • Section 164 Basis of valuation of trading stock
  • Section 165 Sale basis of valuation: sale to unconnected person
  • Section 166 Sale basis of valuation: sale to connected person
  • Section 167 Sale basis of valuation: election by connected persons
  • Section 168 Connected persons
  • Section 169 Cost to buyer of stock valued on sale basis of valuation
  • Section 170 Meaning of “sale” and related expressions
  • Section 171 Determination of questions
  1. Chapter 11 · Trade profits: valuation of stock on cessation of trade
  2. Determination of questions

Section 171 | Determination of questions

From legislation.gov.uk

Any question arising under section 164(3) or sections 165 to 167 (sale basis of valuation of trading stock) must be determined in the same way as an appeal.

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