Section 751 The tribunal’s jurisdiction on appealsF4

United Kingdom

F1On 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—

F2(za)

section 720A(4) or 727A(4) (whether individual treated as involved in closely-held companies),

(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),

F3(da)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

section 743(2) (no duplication of charges: choice of persons in relation to whom income is taken into account).

Annotations

Textual amendments

F1: Words in s. 751 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 461(3)
F2: S. 751(za) inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(9)
F3: S. 751(da) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 50, 70(1)
F4: Words in s. 751 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 461(2)

Notes on Chapter 2

Modifications

C1: 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)
C2: 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
C3: Pt. 13 Ch. 2 modified (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 10(9), 11
C4: Pt. 13 Ch. 2 modified (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(1)-(7)(10)