Finance Act 2014 (c. 26)

SCHEDULES

[F1 SCHEDULE 34A U.K. Promoters of tax avoidance schemes: defeated arrangements

Textual Amendments

F1 Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)

PART 1 U.K. Introduction

1 U.K. 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.]