HM Treasury yesterday published for consultation a draft of the Finance Bill 2013, which includes the clauses comprising the new general anti-abuse rule: see here (pdf). An overview of the legislation is available here (pdf).
Wednesday, 12 December 2012
UK: Finance Bill 2013 - draft published for consultation
HM Treasury yesterday published for consultation a draft of the Finance Bill 2013, which includes the clauses comprising the new general anti-abuse rule: see here (pdf). An overview of the legislation is available here (pdf).
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