Commentary on Sections Overview Overview Section 697: Opposed notifications: determinations by tribunal
2079.This section applies if the officer receiving a statutory declaration sees reason to take further action. It is based on section 703(10) of ICTA.
2080.As explained in the note on section 692, section 697 similarly replaces references to “the Board” with references to “an officer of Revenue and Customs” (namely, the officer dealing with the case). See Change 5 in Annex 1.
2081.Subsections (2) and (3) are about what the officer must and may do.
2082.If the taxpayer gives a statutory declaration that section 684 does not apply and the officer sees reason to take further action, subsection (2) requires the officer to send the tribunal a certificate to that effect, together with the statutory declaration.
2083.Subsection (4) is about what the tribunal must do.
2084.Subsection (5) lays down the legal consequences if the tribunal determines that there is no case for the officer to take further action.
2085.Subsection (6) limits those consequences to cases where the transaction or transactions under review are the only ones involved.