14 Counteraction where arrangements are contrived etc
Finance Act 2021 (2021 c 26) | Legislation

14  Counteraction where arrangements are contrived etc

(1)     Any relevant tax advantage that would (in the absence of this section) be obtained as a result of relevant arrangements is to be counteracted by the making of such adjustments as are just and reasonable.

(2)     A tax advantage is “relevant” if that advantage is connected with a super-deduction or an SR allowance (for example,

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