Part 2Double taxation relief
CHAPTER 2Double taxation relief by way of credit
Schemes and arrangements designed to increase relief: anti-avoidance
90Consequences of counteraction notices
1
If—
a
a counteraction notice has been given to a person in respect of a chargeable period specified in the notice, and
b
that chargeable period is a chargeable period in relation to which each of conditions A to D of section 82 is met,
subsection (2) applies to the person’s tax return for the period.
2
The person must in the return make, or must amend the return so as to make, such adjustments as are necessary for counteracting the effects of the scheme or arrangement in that period that are referable to the purpose referred to in condition B of section 82.