SolvedPART 5 General anti-abuse rule
From legislation.gov.uk
Contents
- Section 206 General anti-abuse rule
- Section 207 Meaning of “tax arrangements” and “abusive”
- Section 208 Meaning of “tax advantage”
- Section 209 Counteracting the tax advantages
- Section 209AA Protective GAAR notices
- Section 209AB Adjustments under section 209: notices under Schedule 43 or 43A
- Section 209ABA Adjustments under section 209: notices under Schedule 43D
- Section 209AC Sections 209AA to 209ABA: definitions
- Section 209A Effect of adjustments specified in a provisional counteraction notice
- Section 209B Notified adjustments: 12 month period for taking action if appeal made
- Section 209C Notified adjustments: case within section 209B(4)(c)
- Section 209D Notified adjustments: case within section 209B(4)(d)
- Section 209E Notified adjustments: case within section 209B(4)(e)
- Section 209F Appeals against provisional counteractions: further provision
- Section 210 Consequential relieving adjustments
- Section 211 Proceedings before a court or tribunal
- Section 212 Relationship between the GAAR and priority rules
- Section 212A Penalty
- Section 212B Penalty: partnerships
- Section 213 Consequential amendment
- Section 214 Interpretation of Part 5
- Section 215 Commencement and transitional provision