698 Counteraction notices
Income Tax Act 2007 (2007 c 3) | Legislation

698  Counteraction notices

[(1)     If on an enquiry under section 695 an officer of Revenue and Customs determines that section 684 applies to the taxpayer, the income tax advantage in question is to be counteracted by adjustments, unless the officer is of the opinion that no counteraction is required.]

(2)     The adjustments required

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