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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- PART IV
- Section 54
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54Appeals on questions of value of unquoted shares or of securities
(1)In section 47(3) of the Taxes Management Act 1970 for the words from "by the General Commissioners" to " section 44(4) of this Act" there shall be substituted the words " by the Special Commissioners. "
(2)Where at the time this Act is passed any such appeal as is mentioned in section 47(3) of the [1970 c. 9.] Taxes Management Act 1970 is pending before any General Commissioners, the Special Commissioners may, if they think fit, on an application made by the parties, arrange with the General Commissioners for the transfer of the proceedings to the Special Commissioners, and the proceedings may be so transferred accordingly.
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