Statute
Section 683 — Income Tax Act 2007: Provisions of Chapter
Text of the provision Official document
Provisions of Chapter 683 1 Sections 684 to 687 specify when a person is liable to counteraction of income tax advantages from transactions in securities.
2 Sections 695 to 700 make provision about the procedure for counteraction of such income tax advantages.
3 Sections 701 and 702 make provision for a clearance procedure.
4 Section 705 makes provision for appeals against counteraction notices.
5 Sections 712 deals with cases in which a person liable to counteraction dies.
6 Section 713 contains interpretative provisions.
Official source: legislation.gov.uk
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