Section 96(6)

In section 45 (appeals against determinations of annual value)— in subsection (1) after “determination under” insert “regulations under section 41A above or a determination under”; in subsection (3)(b) after “determination under” insert “regulations under section 41A above or a fresh determination under”; in subsection (7) after “determination under” insert “regulations under section 41A above or a determination under”.

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Source: legislation.gov.uk · retrieved 2026-07-30