Valuation: more than one interested person: certificate of record
A certificate recording the valuation or apportionment which has been determined should be signed by
- the Inspector, if the appeal was settled by agreement
- the Clerk to the First-tier Tribunal, where the appeal was determined by the First- tier Tribunal
- the Clerk to any other tribunal which determined that valuation or apportionment.Such a certificate will be accepted as evidence in any proceedings relating to tax on chargeable gains.