# Finance Act 2021, Paragraph 5


(1) Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.
(2) In the heading for “and 209AB” substitute “ to 209ABA ”.
(3) In subsection (1)—
(a) in the opening words for “and 209AB” substitute “ to 209ABA ”,
(b) in the definition of “GAAR procedural requirements” for “or 43B” substitute “ , 43B, or (as the case may be) 43D ”, and
(c) in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “ (within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA) ”.
(4) In subsection (2) for “and 209AB” substitute “ to 209ABA ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/32/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.