Destinations for rewritten material

A1.165 ...

The list below details the destinations of rewritten content:

A1.117 [Rewritten—Evasion]

Rewritten to A7.401.

A1.118 [Rewritten—Avoidance]

Rewritten:

  1.  

    •     Avoidance: A7.402.

  2.  

    •     HMRC's anti-avoidance spotlights: A7.405.

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