# Corporation Tax Act 2010, Section 731: Overview of Part


(1) This Part makes provision for counteracting corporation tax advantages obtained or obtainable by companies to which section 733 applies in respect of a transaction or transactions in securities.
(2) See section 746 (counteraction notices) for the way in which the corporation tax advantages may be counteracted.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/731 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-731
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.