Related Commentary  

209A(1)  Adjustments made by an officer of Revenue and Customs which–

(a)are specified in a provisional counteraction notice given to a person by the officer (and have not been cancelled: see sections 209B to 209E),

(b)are made in respect of a tax advantage that would (ignoring this Part) arise from tax arrangements that are abusive, and

(c)but for section 209(6)(a), would have effected a valid counteraction of that tax advantage under section 209,

are treated for all purposes as effecting a valid counteraction of the tax advantage under that section.

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