http://www.legislation.gov.uk/ukpga/2007/3/section/708/2007-10-01Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-23Expert Participation2007-10-01
Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h)
Part 13
Tax avoidanceChapter 1Transactions in securities<Emphasis>Appeals</Emphasis>Cases before High Court or Court of Session7081The 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).2The Court may—aaffirm, reverse or amend the determination in respect of which the case has been stated,bremit the matter to the tribunal with the Court's opinion on it, orcmake such other order about the matter as it considers appropriate.3The Court may send the case back for amendment.4A case sent back for amendment must be amended accordingly, and judgment must be delivered after it has been amended.