Destinations for rewritten material

A2.140 ...

The list below details the destinations of rewritten content:

A2.122 [Rewritten—Further analysis from case law, including Ramsay and Tower MCashback]

Rewritten to A7.403

A2.125 [Rewritten—What is the GAAR?]

Rewritten to A7.410

A2.126 [Rewritten—GAAR-scope and definitions]

Rewritten to A7.411

A2.128 [Rewritten—GAAR-counteractions and provisional counteractions]

Rewritten to A7.412

A2.130 [Rewritten—GAAR-counteraction procedure]

Rewritten to A7.413

A2.132 [Rewritten—GAAR-counteraction of equivalent arrangements]

Rewritten to A7.414

A2.134 [Rewritten—GAAR-court or tribunal proceedings]

Rewritten to A7.415

A2.136 [Rewritten—GAAR-penalties]

Rewritten to A7.416

A2.137 [GAAR Advisory Panel opinions]

Rewritten to A7.417

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