PART XVIII DOUBLE TAXATION RELIEF
CHAPTER II RULES GOVERNING RELIEF BY WAY OF CREDIT
Miscellaneous rules
F1804ZBEffect of notice under section 804ZA
(1)
This section applies in relation to a person if—
(a)
a notice under section 804ZA has been given to the person in respect of a chargeable period specified in the notice, and
(b)
the chargeable period specified is a chargeable period in relation to which conditions A to D of section 804ZA are satisfied.
(2)
The person must in his tax return for the period make (or must amend his return for the period so as to make) such adjustments as are necessary for counteracting the effects of the scheme or arrangement in that period that are referable to the purpose referred to in condition B of section 804ZA.