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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Schemes and arrangements designed to increase relief: anti-avoidance

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Section 81 Countering effect of avoidance arrangements
Section 82 Conditions for the purposes of section 81(1)
Section 83 Schemes and arrangements referred to in section 82(4)
Section 84 Section 83(2) and (4): schemes enabling attribution of foreign tax
Section 85 Section 83(2) and (4): schemes about effect of paying foreign tax
Section 85A Section 83(2) and (4): schemes involving deemed foreign tax
Section 86 Section 83(2) and (4): schemes about claims or elections etc
Section 87 Section 83(2) and (4): schemes that would reduce a person's tax liability
Section 88 Section 83(2) and (4): schemes involving tax-deductible payments
Section 89 Contents of counteraction notice
Section 90 Consequences of counteraction notices
Section 91 Counteraction notices given before tax return made
Section 92 Counteraction notices given after tax return made
Section 93 Amendment, closure notices and discovery assessments in section 92 cases
Section 94 Information made available for the purposes of section 92(4)
Section 95 Interpretation of sections 89 to 94

Taxation (International and Other Provisions) Act 2010
Schemes and arrangements designed to increase relief: anti-avoidance

Section 91 | Counteraction notices given before tax return made

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 89-95 omitted (with effect in accordance with s. 31(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 31(4)

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