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 5Supplementary

“Adjustments”

24

In this Schedule “adjustments” means any adjustments, whether by way of an assessment, the modification of an assessment or return, the amendment or disallowance of a claim, the entering into of a contract settlement or otherwise (and references to “making” adjustments accordingly include securing that adjustments are made by entering into a contract settlement).