Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 14 U.K. Tax avoidance

Transactions in securities: statement of case by tribunal for opinion of High Court or Court of Session U.K.

131 U.K. If a tribunal has made a determination under section 705(3) of ICTA (determination on rehearing of appeal against notice under section 703 of ICTA) within 30 days before 6 April 2007, the appellant or an officer of Revenue and Customs may require the tribunal to state and sign a case under section 707(2) of this Act, despite not having declared dissatisfaction with the determination.