CG16452 - Valuation: more than one interested person: when do Regulations apply?
The regulations apply in two circumstances
- when a question of the market value or of the apportionment of any amount or value is a material question in an appeal regulation 8 allows any interested party to be joined in that appeal, see CG16430 - CG16432.
- where a market value or an apportionment of any amount or value has not yet been a material question in an appeal regulation 9 allows an interested party to apply to the First-tier Tribunal for a determination, see CG16570.