Commentary on Sections Overview Overview Section 931: Power to make directions disapplying section 930
2845.This section gives power to an officer of Revenue and Customs to direct that section 930 is not to apply if the officer has reasonable grounds for believing that the payment will be an excepted payment. It is based on section 349C of ICTA.
2846.The reference in the source legislation to “the Board” is replaced by a reference to “an officer of Revenue and Customs”. See Change 5 in Annex 1.