Finance Act 2020 (c. 14)

PART 4 U.K. Miscellaneous and final

General anti-abuse rule U.K.

101 Amendments relating to the operation of the GAAR U.K.

Schedule 14 makes—

(a) provision about the procedural requirements and time limits for the making of adjustments by virtue of section 209 of FA 2013, and

(b) provision amending paragraph 5 of Schedule 43C to that Act.