Part 2Trading income
Chapter 12Trade profits: valuation of stock and work in progress on cessation of trade
Supplementary
186Determination of questions F1...
(1)
Any question arising under—
(a)
section 175(3) or sections 176 to 178 (sale basis of valuation of trading stock), or
(b)
section 184(1) (valuation of work in progress transferred for valuable consideration),
must be determined F2... in the same way as an appeal.
F3(2)
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F3(3)
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F3(4)
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