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HMRC internal manual

Company Taxation Manual

Particular topics: transactions in securities: counteraction: introduction

The anti-avoidance legislation is operated by Clearance & Counteraction Team, under powers devolved by the Commissioners, independently of the self-assessment provisions.

Counteraction under the legislation described at CTM36805 onwards may only be taken by or under the direction of Clearance & Counteraction Team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)