Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 33

Specific Anti-avoidance Provisions for the Purposes of Part 33

This Schedule is a list of provisions of the Taxes Consolidation Act 1997 which are specific anti-avoidance provisions for the purposes of Part 33. Those provisions are as follows:

Section 381B

Section 381C

Section 546A

Section 590

Section 806

Section 807A

Section 811B

Section 812

Section 813

Section 814

Section 815

Section 816

Section 817

Section 817A

Section 817B

Section 817C

Relevant Date: Finance Act 2021