SCHEDULES

F1SCHEDULE 34APromoters of tax avoidance schemes: defeated arrangements

Annotations:
Amendments (Textual)
F1

Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)

PART 1Introduction

1

In this Schedule—

a

Part 2 is about the meaning of “relevant defeat”;

b

Part 3 contains provision about when a relevant defeat is treated as occurring in relation to a person;

c

Part 4 contains provision about when a person is treated as meeting a condition in subsection (11), (12) or (13) of section 237A;

d

Part 5 contains definitions and other supplementary provisions.