Section 683 | Provisions of Chapter

(1)Sections 684 to 687 specify when a person is liable to counteraction of income tax advantages from transactions in securities.

(2)Sections 695 to 700 make provision about the procedure for counteraction of such income tax advantages.

(3)Sections 701 and 702 make provision for a clearance procedure.

(4)Section 705 makes provision for appeals against counteraction notices.

(5)Sections 712 deals with cases in which a person liable to counteraction dies.

(6)Section 713 contains interpretative provisions.