Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 17 U.K. Disclosure of tax avoidance schemes

Initial marketing U.K.

5 U.K. In section 318(1) (interpretation), after the definition of “HMRC” insert—

““introducer”, in relation to a notifiable proposal, has the meaning given by section 307;

“make a firm approach” has the meaning given by section 307(4A);

“make a marketing contact” has the meaning given by section 307(4B);”.