# Income Tax Act 2007, Paragraph 131


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/131 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.