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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017

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Amendments of Schedule 43A to the Finance Act 2013

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4.—(1) Paragraph 2 (notice of proposal to bind arrangements to counteracted arrangements) is amended as follows,

(2) In sub-paragraph (1) omit “which are in a pool created under paragraph 1”.

(3) In sub-paragraph (2)(a) —

(a)for “another” substitute “a”;

(b)after “arrangements” insert “(other than the counteracted arrangements)”.

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