210 Consequential relieving adjustments
Finance Act 2013 (2013 c 29) | Legislation

210  Consequential relieving adjustments

(1)     This section applies where—

(a)     the counteraction of a tax advantage under section 209 is final, and

(b)     if the case is not one in which notice of the counteraction was given under paragraph 12 of Schedule 43, [paragraph 8 or 9 of Schedule 43A or paragraph 8 of Schedule 43B,] HMRC have been notified of the counteraction . . ..

(2)     A person has 12 months, beginning with the day on which the counteraction becomes final, to make a claim for one or more consequential adjustments to be made in respect of any tax to which the general anti-abuse rule applies.

(3)     On a claim under this section, an officer of Revenue and Customs must make such of the consequential

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