Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 43 U.K. General anti-abuse rule: procedural requirements

The GAAR Advisory Panel U.K.

1 (1) In this Part “the GAAR Advisory Panel” means the panel of persons established by the Commissioners for the purposes of the general anti-abuse rule. U.K.

(2) In this Schedule “the Chair” means any member of the GAAR Advisory Panel appointed by the Commissioners to chair it.