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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 44

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 44. Help about Changes to Legislation

44(1)In this Schedule, “tax avoidance arrangement” has the same meaning as it has for the purposes of Part 7A of ITEPA 2003 (see section 554Z(13) to (15) of that Act).U.K.

(2)Section 554Z(16) (determining whether a step is connected with a tax avoidance arrangement) applies for the purposes of this Schedule as it applies for the purposes of Part 7A of ITEPA 2003.

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