Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43D U.K. The GAAR and partnerships

Textual Amendments

F1 Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1

PART 3 U.K. Notices of proposed counteraction

Effect of giving a notice under paragraph 5 U.K.

6 U.K. Where an officer gives a notice under paragraph 5 in respect of a tax advantage, this Part of this Act has effect in relation to the tax advantage with the modifications in paragraph 7.]