Revenue Note for Guidance

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Revenue Note for Guidance

835AX Order of application

Summary

This section sets out the order in which this Part should be applied.

Details

(1) This Part shall apply after all other provisions of the Tax Acts and the Capital Gains Tax Acts but before section 811C and Part 35D.

(2) A mismatch outcome need only be neutralised once under this Part.

Relevant Date: Finance Act 2021