Details of the Section
2.Subsection (1) amends section 206(3) of the Finance Act 2013, to add the diverted profits tax to the taxes to which the general anti-abuse rule applies.
3.Subsection (2) amends paragraph 7 of Schedule 6 to the Finance Act 2010, to add the diverted profits tax to enactments to which definition of “charity” in Part 1 of that Schedule applies.
4.Subsection (3) amends section 1139 of the Corporation Tax Act 2009 to add to the definition of “tax advantage” the avoidance or reduction of a charge to diverted profits tax.
5.Subsection (4) amends section 178 of the Finance Act 1989, so that it applies for the purposes of section 79.
6.Subsection (5) amends section 1 of the Provisional Collection of Taxes Act 1968, so that it applies for the purposes of diverted profits tax.
