Finance Act, 1999

Amendment of section 51 (appeals regarding value of real property) of Principal Act.

203.—Section 51 of the Principal Act is hereby amended by the insertion of the following subsection:

“(2) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 107 of the Finance Act, 1994 , shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars.”.