(c) Anti-avoidance provisions267 Tax advantages from transactions in securitiesWhen parties to a company reconstruction are applying for advance clearance in respect of Section 733 of the Corporation Tax Act 2010 or Section 136 of the Taxation of Chargeable Gains Act 1992, it is also usual to ask for clearance in relation to tax advantages derived from transactions in securities under the Corporation Tax Act 2010 and the Income Tax Act 20071. Where a transaction falls within one of the prescribed circumstances,
When parties to a company reconstruction are applying for advance clearance in respect of Section 733 of the Corporation Tax Act 2010 or Section 136 of the Taxation of Chargeable Gains Act 1992, it is also usual to ask for clearance in relation to tax advantages derived from transactions in securities under the Corporation Tax Act 2010 and the Income Tax Act 20071. Where a transaction falls within one of the prescribed circumstances,
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