C1PART 5General anti-abuse rule
Annotations:
Modifications etc. (not altering text)
F1209DNotified adjustments: case within section 209B(4)(d)
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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))