Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5.
5(1)Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.U.K.
(2)In the heading for “and 209AB” substitute “ to 209ABA ”.
(3)In subsection (1)—
(a)in the opening words for “and 209AB” substitute “ to 209ABA ”,
(b)in the definition of “GAAR procedural requirements” for “or 43B” substitute “ , 43B, or (as the case may be) 43D ”, and
(c)in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “ (within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA) ”.
(4)In subsection (2) for “and 209AB” substitute “ to 209ABA ”.
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