Skip to content

Contents

Legislation

Finance Act 2013

PART 5 General anti-abuse rule

Find in this level

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

Part 5 · General anti-abuse rule
Notified adjustments: 12 month period for taking action if appeal made

Section 209B | Notified adjustments: 12 month period for taking action if appeal 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 209A-209F omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 6 (with Sch. 14 para. 13)