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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1090
- Regulation 13
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Amendments of Schedule 43B to the Finance Act 2013
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13.—(1) Paragraph 3 (generic referral) is amended as follows.
(2) In sub-paragraph (3)(a), after “relevant pool” insert “in relation to which such a proposal has been made”.
(3) After sub-paragraph (3) insert —
“(3A) If under sub-paragraph (3)(a) a notice is given under paragraph 3 of Schedule 43 in respect of one set of tax arrangements but (by virtue of paragraph 4A of that Schedule) the matter is not referred to the GAAR Advisory Panel, a designated officer must make a referral to the GAAR Advisory Panel in respect of the notified taxpayers and the arrangements which are specified arrangements in relation to them.”
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