Commentary on Sections Overview Section 135: Relief under this Part: introductory
288.This section introduces this Part and explains how relief under this Part is to be given. It is based on section 107 of FA 2004.
289.Subsection (1) refers to sections 144 and 145. Section 144 concerns the issue of certificates by officers of Revenue and Customs to avoid a levy of special withholding tax in a non-UK territory. Section 145 concerns (i) officers’ refusal to issue such certificates and (ii) appeals against such refusal.