xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

[F1SCHEDULE 43DU.K.The GAAR and partnerships

Textual Amendments

F1Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1

PART 3U.K.Notices of proposed counteraction

HMRC officersU.K.

9U.K.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.]