Valuation: more than one interested person: hearings: other tribunals: changes for SA:
TMA70/S46D (1)Under TMA70/S46D, any question arising in relation to
- the taxation of chargeable gains (whether under Capital Gains Tax or Corporation Tax), or
- a claim under TCGA92,is to be determined by the relevant Lands Tribunal where it involves the value of any land or of a lease of land in the United Kingdom.
Where you are notified by the Valuation Office Agency that a land valuation cannot be agreed, see CG74500+.