Part 13

Tax avoidance
Chapter 1

Transactions in securities

Appeals

Cases before High Court or Court of Session
708
1
The High Court or in Scotland the Court of Session must hear and determine any question of law arising on a case transmitted to the Court under section 707(5).
2
The Court may—
a
affirm, reverse or amend the determination in respect of which the case has been stated,
b
remit the matter to the tribunal with the Court's opinion on it, or
c
make such other order about the matter as it considers appropriate.
3
The Court may send the case back for amendment.
4
A case sent back for amendment must be amended accordingly, and judgment must be delivered after it has been amended.