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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017
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- 2017 No. 1090
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4.(1) Paragraph 2 (notice of proposal to bind arrangements to...
5.In paragraph 3 (requirements relating to pooling notice or notice...
6.(1) Paragraph 4 (corrective action) is amended as follows.
7.Omit paragraph 5 (lead arrangements ceasing to be in pool)....
8.In paragraph 6 (opinion notices etc), in sub-paragraph (1)(b), after...
9.In paragraph 8 (notice of final decision), in sub-paragraph (1)...
10.After paragraph 12 insert — HMRC officers Anything that may or must be done by a given...
12.(1) Paragraph 1 (notice of proposal to make generic referral)...
13.(1) Paragraph 3 (generic referral) is amended as follows.
14.After paragraph 9 insert — HMRC officers Anything that may or must be done by a given...
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