242Determination by tribunalU.K.
(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.
Textual Amendments
F1Words in s. 242(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 24 (with Sch. 9 paras. 1-9, 22)