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 2 U.K.Meaning of “relevant defeat”

Case 2: judicial ruling that avoidance-related rule applies U.K.

8 U.K.Case 2 applies if Condition F is met in relation to any of the related arrangements.]