SCHEDULES
F1SCHEDULE 34APromoters of tax avoidance schemes: defeated arrangements
Annotations:
Amendments (Textual)
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.
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)