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Corporation Tax Act 2010

Sections 747 to 751: Timing of assessments in section 738 cases; application for clearance of transactions; effect of clearance notification under section 748; appeals against counteraction notices; interpretation of Part

2276.These sectionsmake a special rule for the timing of assessments in section 738 cases, provide a clearance procedure and deal with appeals against counteraction notices, and define certain expressions. They are based on sections 704 E(2) and (3), 705(1) and (5), 707 and 709(2) of ICTA.

2277.Except as noted in the Overview above, these sections replicate exactly sections 700 to 702, 705 and 713 of ITA.

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