Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
In subsection (2), for "(3ZB)" substitute ." (3ZC) "
After subsection (3ZB) insert—
Section 213: Consequential amendment
Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 5: General anti-abuse rule
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.