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35(1)In paragraphs 33 and 34 “the counteracted advantage” means—
(a)in relation to a relevant defeat incurred by virtue of Condition A, the tax advantage mentioned in paragraph 12(1)(b);
(b)in relation to a relevant defeat incurred by virtue of Condition B, the denied advantage in relation to which the action mentioned in paragraph 13(1) is taken;
(c)in relation to a relevant defeat incurred by virtue of Condition C, means any tax advantage in respect of which the counteraction mentioned in paragraph 14(1)(c) is made.
(2)In sub-paragraph (1)(c) “counteraction” is to be interpreted in accordance with paragraph 14(5).
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