Part 13Tax avoidance
C1C2Chapter 2Transfer of assets abroad
Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21
Supplementary
751F1The tribunal’s jurisdiction on appeals
F2On any appeal that is notified to the tribunal, the jurisdiction of the tribunal 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).
Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)