Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendments of Schedule 43A to the Finance Act 2013

This section has no associated Explanatory Memorandum

9.  In paragraph 8 (notice of final decision), in sub-paragraph (1) —

(a)for paragraph (a) substitute —

(a)further to a pooling notice given under paragraph 1(3), a set of tax arrangements is in a pool relating to any lead arrangements, and;

(b)in paragraph (b), after “pool” insert “or the lead arrangements”.

Back to top

Options/Help