Part 13Tax avoidance
Chapter 1Transactions in securities
F1Person liable to counteraction of income tax advantages
Annotations:
Amendments (Textual)
F1692Abnormal dividends: general
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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