[Part 2 Protective GAAR Notices]
Finance Act 2013 (2013 c 29) | Legislation

[Part 2 Protective GAAR Notices]

[Power to give protective GAAR notice to responsible partner

4

(1)     If an officer of Revenue and Customs considers, in relation to a partnership—

(a)     that a partnership return has been made on the basis that

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