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Taxation (International and Other Provisions) Act 2010

Section 89: Contents of counteraction notice

202.This section sets out what a counteraction notice may contain. It is based on section 804ZA(9), (10) and (11A) of ICTA.

203.Subsections (1) and (2) include a minor change in the law. See Change 2 in Annex 1 and the commentary on section 81.

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