Section 111 — Income Tax (Earnings and Pensions) Act 2003: Disputes as to annual value

Disputes as to annual value 111 1 This section applies if there is a dispute as to the amount of the annual value of living accommodation for the purposes of this Chapter. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.