Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Part 13: Tax avoidance

Overview

Chapter 2: Transfer of assets abroad
Overview
Section 751: Special Commissioners’ jurisdiction on appeals

2206.This section gives the Special Commissioners, on appeal, jurisdiction to affirm or replace officers’ decisions in exercise of certain functions under this Chapter. It is based on sections 741(1), 741A(9), 741D(8) and 744(1) of ICTA.

2207.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.