[684 Person liable to counteraction of income tax advantage]
Income Tax Act 2007 (2007 c 3) | Legislation

[Person liable to counteraction of income tax advantages]

[684  Person liable to counteraction of income tax advantage]

[(1)     This section applies to a person [(“the party”)] where—

(a)     the person is a party to a transaction in securities or two or more transactions in securities (see subsection (2)),

(b)

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