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Finance Act 2008
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Changes over time for: Paragraph 37B
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- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 01/04/2010
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Finance Act 2008, Paragraph 37B is up to date with all changes known to be in force on or before 01 December 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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[F137B(1)This paragraph applies to a taxpayer notice given to a person if—U.K.
(a)it appears to an officer of Revenue and Customs that a counteraction provision may apply to the person by reason of one or more transactions, and
(b)the notice refers only to information or documents relating to the transaction (or, if there are two or more transactions, any of them).
(2)Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.
(3)“Counteraction provision” means—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 684 of ITA 2007 (person liable to counteraction of income tax advantage)][F3, or
(c)section 733 of CTA 2010 (company liable to counteraction of corporation tax advantage).]
Textual Amendments
F1Sch. 36 paras. 37A, 37B and cross-headings inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 12
F2Sch. 36 para. 37B(3)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 582(3)(a), Sch. 3 Pt. 1 (with Sch. 2)
F3Sch. 36 para. 37B(3)(c) and word inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 582(3)(b) (with Sch. 2)
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