Related Commentary  

157(1)  Part 5 of FA 2013 (general anti-abuse rule) is amended in accordance with subsections (2) to (11).

157(2)  [Inserts FA 2013, Sch. 43A.]

157(3)  [Inserts FA 2013, Sch. 43B.]

157(4)  [Amends FA 2013, s. 209(6)(a).]

157(5)  [Inserts FA 2013, s. 210(1)(b).]

157(6)  [Substitutes FA 2013, s. 211(2)(b).]

157(7)  Section 214 (interpretation of Part 5) is amended in accordance with subsections (8) to (10).

157(8)  [Amends FA 2013, s. 214(1).]

157(9)  [Amends FA 2013, s. 214(1).]

157(10)  [Inserts FA 2013, s. 214(2) and (3).]

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