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Value of the counteracted advantage: basic rule Value of the counteracted advantage: basic ruleF1

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Annotations

Textual amendments

F1

Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)

Notes on Schedule 43C

Textual amendments

F2

Words in Sch. 43C heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(2)