Paragraph 10 F1
If a notice under paragraph 8(2) or 9(2) states that a tax advantage is to be counteracted, it must also set out—
(a)
the adjustments required to give effect to the counteraction, and
(b)
if relevant, any steps the person concerned is required to take to give effect to it.
Annotations
Textual amendments
- F1
Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)