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Appeal procedures
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55. The Principal Act is amended—
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(a) in section 669(5), by inserting the following paragraph after paragraph (b):
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“(c) The Appeal Commissioners dealing with an appeal from the decision of an inspector on a claim in a case where in accordance with paragraph (a) the inspector has attributed to a person at the beginning of an accounting period trading stock of a particular value shall, in hearing and determining the appeal in so far as it relates to the value of the trading stock to be so attributed, determine such value as appears to the Appeal Commissioners to be just and reasonable, having regard to those factors to which the inspector is required to have regard by virtue of paragraph (b).”,
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(b) in section 949P(1), by substituting “section 960L” for “section 960K”,
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(c) in section 949Q(2), by deleting paragraphs (d) and (e),
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(d) by deleting section 949AG, and
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(e) in section 949AN(3)—
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(i) by substituting “may determine the new appeal without holding a hearing where-” for “may make a determination in an appeal under subsection (1) where-”, and
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(ii) in paragraph (b), by inserting “that it is necessary to” after “and”.
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