C1PART 5General anti-abuse rule
Annotations:
Modifications etc. (not altering text)
213Consequential amendment
1
Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
2
In subsection (2), for “(3ZB)” substitute “
(3ZC)
”
.
3
After subsection (3ZB) insert—
3ZC
Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).
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))