C1C2Part 2Double taxation relief

Annotations:
Modifications etc. (not altering text)
C1

Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))

C2

Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)

C2CHAPTER 2Double taxation relief by way of credit

Schemes and arrangements designed to increase relief: anti-avoidance

81F1Countering effect of avoidance arrangements

1

This section applies if each of conditions A to D of section 82 is met in relation to a person.

2

The effects of a scheme or arrangement that are referable to the purpose referred to in condition B of that section are to be counteracted by the making of such adjustments as are necessary.

3

Any adjustments required to be made by this section (whether or not by an officer of Revenue and Customs) may be made by way of—

a

an assessment,

b

the modification of an assessment, or

c

amendment or disallowance of a claim,

or otherwise.