SCHEDULES

SCHEDULE 17 U.K.Disclosure of tax avoidance schemes

Initial marketing U.K.

3 (1) Section 308(2) (duties of promoter) is amended as follows. U.K.

(2) For “earlier” substitute “ earliest ”.

(3) Before paragraph (a) insert—

“(za) the date on which the promoter first makes a firm approach to another person in relation to a notifiable proposal,”.