[209AC Sections 209AA [to 209ABA]: definitions]
Finance Act 2013 (2013 c 29) | Legislation

[209AC  Sections 209AA [to 209ABA]: definitions]

[(1)     In sections 209AA [to 209ABA]—

“final GAAR counteraction notice” means a notice given under—

(a)     paragraph 12 of Schedule 43,

(b)     paragraph 8 or 9 of Schedule 43A, or

(c)     paragraph 8 of Schedule 43B,

“GAAR procedural requirements”

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