Related Commentary  Related HMRC Manuals

209(1)  If there are tax arrangements that are abusive, the tax advantages that would (ignoring this Part) arise from the arrangements are to be counteracted by the making of adjustments.

209(2)  The adjustments required to be made to counteract the tax advantages are such as are just and reasonable.

209(3)  The adjustments may be made in respect of the tax in question or any other tax to which the general anti-abuse rule applies.

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