(1)This section applies if the appellant or an officer of Revenue and Customs (“the dissatisfied party”) is dissatisfied with the tribunal's determination under section 706 on the rehearing of an appeal as being wrong in law.
(2)The dissatisfied party may, within 30 days after the determination, by notice in writing require the tribunal to state and sign a case for the opinion of the High Court or in Scotland the Court of Session.
(3)The dissatisfied party is entitled to have the case stated only on payment of a fee of £25 to the tribunal.
(4)The case must set out the facts and the determination of the tribunal.
(5)The dissatisfied party must—
(a)within 30 days after receiving the stated and signed case, transmit it to the High Court or in Scotland the Court of Session, and
(b)not later than transmitting the case, send to the other party—
(i)notice in writing that the case has been stated on the dissatisfied party's application, and
(ii)a copy of the case.
(6)The statement of a case under this section does not affect—
(a)the validity of the counteraction notice, or
(b)the validity of any other thing done under or in accordance with section 698 (counteraction notices),
pending the determination of the proceedings.
(7)In this section and sections 708 to 710 references to the Court of Session are references to the Court of Session sitting as the Court of Exchequer.