65 Anti-avoidance
Finance Act 2020 (2020 c 14) | Legislation

Supplementary

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(1)     Any tax advantage that would (apart from this section) arise from relevant avoidance arrangements is to be counteracted by the making of such adjustments as are just and reasonable.

(2)     The adjustments (whether or not made by an officer of Revenue and Customs) may be made by way of an

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