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Corporation Tax Act 2010

Sections 743 to 746: Preliminary notification that section 733 may apply, opposed notifications and counteraction notices

2274.These sections are concerned with the procedure for counteraction of corporation tax advantages. They are based on sections 703(3), (9), (10) and (12) of ICTA. Apart from differences of the kind described in the Overview, they replicate sections 695 to 698 and 700 of ITA.

2275.Sections 743 to 746 replace references to “the Board” with references to “an officer of Revenue and Customs”. See Change 5 in Annex 1.

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