Related Commentary  

158(1)  Part 5 of FA 2013 (general anti-abuse rule) is amended as follows.

158(2)  [Inserts FA 2013, s. 212A.]

158(3)  [Inserts FA 2013, Sch. 43C.]

158(4)  [Inserts FA 2013, s. 209(8)–(10).]

158(5)  Schedule 43 (general anti-abuse rule: procedural requirements) is amended in accordance with subsections (6) to (9).

158(6)  [Inserts FA 2013, Sch. 43, para. 1A.]

158(7)  [Amends FA 2013, Sch. 43, para. 3(2)(e).]

158(8)  [Inserts FA 2013, Sch. 43, para. 4A.]

158(9)  [Inserts FA 2013, Sch. 43, para. 4B.]

158(10)  [Inserts TMA 1970, s. 103ZA(ga).]

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