# Finance Act 2013, Paragraph 2

Extent: E+W+S+N.I.

(1) This paragraph applies where a counteraction notice has been given to a person in relation to any tax arrangements (the “counteracted arrangements”) ....
(2) If a designated HMRC officer considers—
(a) that a tax advantage has arisen to a person (“R”) from tax arrangements (other than the counteracted arrangements) that are abusive,
(b) that those tax arrangements (“R's arrangements”) are equivalent to the counteracted arrangements, and
(c) that the advantage ought to be counteracted under section 209,
the officer may give R a notice (a “notice of binding”) in relation to R's arrangements.
(3) The officer may not give R a notice of binding if R has been given in respect of R's arrangements a notice under—
(a) paragraph 1, or
(b) paragraph 3 of Schedule 43.
(4) In this paragraph “counteraction notice” means a notice such as is mentioned in sub-paragraph (2) of paragraph 12 of Schedule 43 or sub-paragraph (3) of paragraph 8 of Schedule 43B (notice of final decision to counteract).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43A/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.