SCHEDULES
F1SCHEDULE 34APromoters of tax avoidance schemes: defeated arrangements
Annotations:
Amendments (Textual)
PART 2Meaning of “relevant defeat”
“Defeat” of arrangements
10
For the purposes of this Part of this Act a “defeat” of arrangements occurs if any of Conditions A to F (in paragraphs 11 to 16) is met in relation to the arrangements.
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)