Section 101

INTRODUCTION

Related Commentary  

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

PROTECTING ADJUSTMENTS UNDER THE GAAR BEFORE TIME LIMITS EXPIRE

Related Commentary  

2  In section 209 (counteracting the tax advantage), for subsection (6) substitute–

209(6)  “But–

(a)the effect of adjustments made by an officer of Revenue and Customs by virtue of this section is suspended until the procedural requirements of Schedule 43, 43A or 43B have been complied with, and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.