86 Section 83(2) and (4): schemes about claims or elections etc
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

86  Section 83(2) and (4): schemes about claims or elections etc

(1)     This section applies to a scheme or arrangement if . . .—

(a)     a step is taken by a participant, or

(b)     a step that could have been taken by a participant is not taken,

and that action or failure

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