Section 811A[FA06 s126(b); FA08 s140; F(No. 2)A08 s95; VATCA2010 s123 & Sch 7; FA12 s129 and Sch4 Pt2(d) and (g); FA13 s97(1)(b); FA14 s87(1)(b)]
Transactions to avoid liability to tax: surch...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.