751Special Commissioners' jurisdiction on appealsU.K.
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The jurisdiction of the Special Commissioners on any appeal includes jurisdiction to affirm or replace any decision taken by an officer of Revenue and Customs in exercise of the officer's functions under—
(a)section 737 (exemption: all relevant transactions post-4 December 2005 transactions),
(b)section 738 (meaning of “commercial transaction”),
(c)section 739 (exemption: all relevant transactions pre-5 December 2005 transactions),
(d)section 742 (partial exemption where later associated operations fail conditions),
(e)section 743(2) (no duplication of charges: choice of persons in relation to whom income is taken into account).