Section 930: Pre-26 November 1996 schemes and post-25 November 1996 schemes
2757.This section defines a “pre–26 November 1996 scheme” and a “post–25 November 1996 scheme”. It is based on paragraph 27 of Schedule 12 to FA 1997.
2758.For the significance of these terms see the commentary on sections 923 and 927.