[F1Case 2: judicial ruling that avoidance-related rule appliesU.K.
Textual Amendments
F1Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
8U.K.Case 2 applies if Condition F is met in relation to any of the related arrangements.]
Textual Amendments
F1Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
8U.K.Case 2 applies if Condition F is met in relation to any of the related arrangements.]