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Corporation Tax Act 2009
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Changes over time for: Section 698B
Alternative versions:
- 18/11/2015- Amendment
- 18/11/2015
Point in time
Status:
Point in time view as at 18/11/2015.
Changes to legislation:
Corporation Tax Act 2009, Section 698B is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1698BCounteracting effect of avoidance arrangementsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Any derivative-related tax advantages that would (in the absence of this section) arise from relevant avoidance arrangements are to be counteracted by the making of such adjustments as are just and reasonable in relation to credits and debits to be brought into account for the purposes of this Part.
(2)Any adjustments required to be made under this section (whether or not by an officer of Revenue and Customs) may be made by way of an assessment, the modification of an assessment, amendment or disallowance of a claim, or otherwise.
(3)For the meaning of “relevant avoidance arrangements” and “derivative-related tax advantage”, see section 698C.]
Textual Amendments
F1Ss. 698B-698D and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 94
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