This section has no associated Explanatory Notes
[F11U.K.Paragraphs 2 to 4 set out how to calculate the “value of the counteracted advantage” for the purposes of [F2sections 212A and 212B].]
Textual Amendments
F1Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)
F2Words in Sch. 43C para. 1 substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(3)