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Finance (No. 2) Act 2017

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Changes over time for: Cross Heading: “Defeat” in respect of abusive tax arrangements

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: “Defeat” in respect of abusive tax arrangements. Help about Changes to Legislation

“Defeat” in respect of abusive tax arrangementsU.K.

4U.K.T (within the meaning of paragraph 1) incurs a “defeat” in respect of abusive tax arrangements entered into by T (“the arrangements concerned”) if—

(a)Condition A (in paragraph 5) is met, or

(b)Condition B (in paragraph 6) is met.

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