Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 698B
Counteracting effect of avoidance arrangements
Section 698B provides an anti-avoidance rule that allows HMRC to counteract any derivative-related tax advantages arising from relevant avoidance arrangements by making just and reasonable adjustments to credits and debits under the derivative contracts rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.