115 Application of other enactments to diverted profits tax

Final Provisions

115  Application of other enactments to diverted profits tax

(1)     In section 206(3) of FA 2013 (taxes to which the general anti-abuse rule applies), after paragraph (d) insert—

“(da)     diverted profits tax,”.

(2)     In paragraph 7 of Schedule 6 to FA 2010 (enactments to which definition

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