Related Commentary  

564(1)  Section 563 applies in relation to the determination for the purposes of any of Parts 3A to 11 or this Part of any question about the way in which a sum is to be apportioned.

564(2)  Section 563 applies in relation to any determination of the market value of property for the purposes of–

(a)any provision of Part 2 (plant and machinery allowances),

(b)section 423 (mineral extraction allowances: amount of disposal value to be brought into account),

(c)section 559 (effect of successions),

(d)section 568 or 569 (sales treated as being for alternative amount), or

(e)section 573 (transfers treated as sales).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.