Section 209

Other material

HMRC guidance: the general anti-abuse rule.


THE GAAR ADVISORY PANEL

Related Commentary  

1(1)  In this Part “the GAAR Advisory Panel” means the panel of persons established by the Commissioners for the purposes of the general anti-abuse rule.

1(2)  In this Schedule “the Chair” means any member of the GAAR Advisory Panel appointed by the Commissioners to chair it.

MEANING OF “TAX APPEAL”

1A  In this Part “tax appeal” means–

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