# Finance Act 2014, Paragraph 29


For the purposes of this Schedule the counteraction of a tax advantage or of arrangements is “final” when the assessment or adjustments made to effect the counteraction, and any amounts arising as a result of the assessment or adjustments, can no longer be varied, on appeal or otherwise.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.