Part 13

Tax avoidance
Chapter 1

Transactions in securities

Introduction

Provisions of Chapter
683
1
Sections 684 to 687 specify when a person is liable to counteraction of income tax advantages from transactions in securities.
2
Sections 695 to 700 make provision about the procedure for counteraction of such income tax advantages.
3
Sections 701 and 702 make provision for a clearance procedure.
4
Section 705 makes provision for appeals against counteraction notices.
5
Sections 712 deals with cases in which a person liable to counteraction dies.
6
Section 713 contains interpretative provisions.
Ss. 682-687 and cross-headings substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) for s. 682-694 and cross-headings by Finance Act 2010 (c. 13), Sch. 12 para. 2