Section 743: No duplication of charges
2189.This section is directed against multiple taxation. It is based on sections 743(4) and 744(1) of ICTA.
2190.This section replaces references to “the Board” with references to “an officer of Revenue and Customs” (namely, the officer dealing with the case). See Change 5 in Annex 1.
2191.HMRC’s internal procedures restrict the exercise of the Commissioners for Her Majesty’s Revenue and Customs’ functions under section 744 of ICTA to a small group of specialist officers. Change 5 will have no effect on this practice.