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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: Regulations

The important regulations are

REGULATION 8This regulation determines who may be entitled to be joined as a party to an appeal and contains the procedure for joining a person to an appeal, see CG16430-16432 and CG16470-CG16474.

REGULATION 9This regulation allows persons who are entitled to be joined as parties to an appeal to apply to the Tribunal to determine the relevant market value or apportionment, see CG16570-16574.

REGULATION 11The regulations provide that the final determination of a market value or an apportionment is binding on all of the relevant parties, see CG16480-CG16482.

REGULATION 12This regulation provides for a determination by agreement between the parties to be binding in the same way, see CG16490- CG16492.

REGULATION 13This regulation determines which persons are bound by a determination of a market value or apportionment.

REGULATION 14This regulation provides that a determination of a market value or apportionment is final unless there has been any fraud or wilful default, see CG16495-CG16496.

REGULATION 16This regulation directs the Inspector to notify interested parties of their entitlement to be joined in an appeal, see CG16470.