Overview
1949.This Chapter provides miscellaneous provisions which apply to the whole Act or to several Parts of it.
1950.Section 562 deals with apportionments if property is sold together.
1951.Sections 563 and 564 provide a procedure for determining certain questions affecting two or more persons.
1952.Section 565 deals with tax agreements for income tax purposes.
1953.Section 566 provides a special rule for companies not resident in the UK.
1954.Sections 567 to 570 provide for market value if sales are between connected persons or are transactions to obtain a tax advantage. They also provide for an election (if the sale is not a transaction to obtain a tax advantage) which will allow the price to be the amount of unused capital allowances.
