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    1. Home
    HMRC internal manual

    International Manual

    From:
    HM Revenue & Customs
    Published
    9 April 2016
    Updated:
    6 June 2025 - See all updates
    1. Back to contents
    2. INTM160000

    INTM170000 - Double Taxation Relief: Anti avoidance legislation: contents

    1. INTM170010
      Outline
    2. INTM170020
      Scope
    3. INTM170030
      Trigger conditions
    4. INTM170040
      Circumstances which cause the legislation to take effect
    5. INTM170050
      Effect of legislation
    6. INTM170060
      Notices
    7. INTM170070
      Procedure for notices
    8. INTM170080
      Disputes
    9. INTM170090
      Discovery Notices
    10. INTM170100
      Penalties
    11. INTM170110
      Clearances
    12. INTM170120
      General Clearances
    13. INTM170130
      Underlying tax
    14. INTM170140
      Commencement
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