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Taxation (International and Other Provisions) Act 2010

Section 87: Section 83(2) and (4): schemes that would reduce a person’s tax liability

200.This section applies to schemes that would reduce a person’s tax liability. It is based on sections 831(5) and 832(3) of ICTA, paragraph 5 of Schedule 28AB to that Act and section 277(1) of TCGA.

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