Related Commentary  Related HMRC Manuals


In the heading to s. 186, the words “by Commissioners” omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 439(2), operative from 1 April 2009, subject to transitional and saving provisions in SI 2009/56, Sch. 3.

186(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.

186(2)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 439(3).]

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