Commentary on Sections Overview Section 557: Substantial donor transactions: supplementary
1668.This section provides interpretative material for sections 549 to 555. It is based on section 506C(7) to (9) of ICTA.
1669.References to “the Commissioners” have been replaced with references to “an officer of Revenue and Customs”. See Change 5 in Annex 1 and the commentary on section 551.