PART 5 U.K.General anti-abuse rule

Modifications etc. (not altering text)

C1 Pt. 5 extended (with effect in accordance with s. 10(7) of the amending Act) by National Insurance Contributions Act 2014 (c. 7), s. 10(1) (with s. 10(7))

F1 209BNotified adjustments: 12 month period for taking action if appeal made U.K.

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Textual Amendments

F1 Ss. 209A-209F omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 6 (with Sch. 14 para. 13)