Section 98 of Finance Act 2019 : Consequences of impermissible avoidance arrangement

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Consequences of impermissible avoidance arrangement. 98. (1)If an arrangement is declared to be an impermissible avoidance arrange- ment, then, the consequences, in relation to tax, of the arrangement, including denial of tax benefit or a benefit under a tax treaty, shall be determined, in such manner as is deemed appropriate, in the circumstances of the…

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