# Finance Act 2013, Paragraph 10


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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43A/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.