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Taxation (International and Other Provisions) Act 2010

Section 92: Counteraction notices given after tax return made

208.This section meshes the DTR legislation in with the machinery of Self Assessment in cases in which a counteraction notice is given after the taxpayer’s tax return has been made for the accounting period specified in the notice. It is based on section 804ZC(3) to (7) of ICTA.

209.Subsections (1) to (5) include a minor change in the law. See Change 2 in Annex 1 and the commentary on section 81.

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