SCHEDULES
F1SCHEDULE 43DThe GAAR and partnerships
Annotations:
Amendments (Textual)
PART 3Notices of proposed counteraction
HMRC officers
9
Anything that may or must be done by a given designated HMRC officer under this Part of this Schedule may be done instead by any other designated HMRC officer.
Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1