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Contents

Legislation

Income Tax Act 2007

Crossheading Appeals

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Section 705 Appeals against counteraction notices
Section 706 Rehearing by tribunal of appeal against counteraction notice
Section 707 Statement of case by tribunal for opinion of High Court or Court of Session
Section 708 Cases before High Court or Court of Session
Section 709 Effect of appeals against tribunal's determination under section 706
Section 710 Appeals from High Court or Court of Session
Section 711 Proceedings in Northern Ireland

Income Tax Act 2007
Appeals

Section 708 | Cases before High Court or Court of Session

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 706-711 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 460

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