Related Commentary  

9(1)  Any property accepted in satisfaction of tax shall be disposed of in such manner as the Secretary of State may direct.

9(2)  [Not reproduced.]

9(2A)  [Not reproduced.]

9(3)  Where the Secretary of State has determined that any property accepted in satisfaction of tax is to be disposed of under this section to any such institution or body as is mentioned in subsection (2) above or to any other person who is willing to accept it, he may direct that the disposal shall be effected by means of a transfer direct to that institution or body or direct to that other person instead of being transferred to the Commissioners.

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