(a) Where, in relation to an apportionment to be made under this Part -
(i) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more persons, and
(ii) it is not possible for a person making the apportionment and the relevant inspector to agree on the apportionment,
the inspector shall determine the apportionment and give notice in writing of the determination to each person affected by that apportionment.
(b) A person aggrieved by a determination made under paragraph (a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.
(2) This section shall apply in relation to any determination for the purposes of this Part of the price which property would have fetched if sold in the open market as it applies i
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