Part IIA
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80A. Impermissible tax avoidance arrangements

80B. Tax consequences of impermissible tax avoidance

80C. Lack of commercial substance

80D. Round trip financing

80E. Accommodating of tax-indifferent parties

80F. Treatment of connected persons and accommodating or tax-indifferent parties

80G. Presumption of purpose

80H. Application to steps in or parts of an arrangement

80I. Use in the alternative

80J. Notice

80K. Interest

80L. Definitions