SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2000 (c. 17)
395
In paragraph 41 of Schedule 22 (tonnage tax: the requirement not to enter into tax avoidance arrangements) for sub-paragraph (3) substitute—
3
In this paragraph “tax advantage” has the meaning given by section 840ZA of the Taxes Act 1988.