Part 5 General anti-abuse ruleC1

United Kingdom

1. 206General anti-abuse rule
2. 207Meaning of “tax arrangements” and “abusive”
3. 208Meaning of “tax advantage”
4. 209Counteracting the tax advantages
5. 209AAProtective GAAR notices
6. 209ABAdjustments under section 209: notices under Schedule 43 or 43A
7. 209ABAAdjustments under section 209: notices under Schedule 43D
8. 209ACSections 209AA to 209ABA: definitions
9. 209AEffect of adjustments specified in a provisional counteraction notice
10. 209BNotified adjustments: 12 month period for taking action if appeal made
11. 209CNotified adjustments: case within section 209B(4)(c)
12. 209DNotified adjustments: case within section 209B(4)(d)
13. 209ENotified adjustments: case within section 209B(4)(e)
14. 209FAppeals against provisional counteractions: further provision
15. 210Consequential relieving adjustments
16. 211Proceedings before a court or tribunal
17. 212Relationship between the GAAR and priority rules
18. 212APenalty
19. 212BPenalty: partnerships
20. 213Consequential amendment
21. 214Interpretation of Part 5
22. 215Commencement and transitional provision