Part 4Property income
C1Chapter 4Profits of property businesses: lease premiums etc
Annotations:
Modifications etc. (not altering text)
Determinations affecting liability of more than one person
242Determination by tribunal
1
If a notice of objection is given under section 240(3), the amount mentioned in section 240(1) must be determined in the same way as an appeal.
2
All persons to whom provisional notices of determination have been given under section 240(2) may F1be a party to—
a
any proceedings under subsection (1), and
b
any appeal arising out of those proceedings.
3
Those persons are bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings.
4
Their successors in title are bound in the same way.
Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))