Amendments of Schedule 43A to the Finance Act 2013

9.  In paragraph 8 (notice of final decision), in sub-paragraph (1) —

(a) for paragraph (a) substitute —

“(a) further to a pooling notice given under paragraph 1(3), a set of tax arrangements is in a pool relating to any lead arrangements, and”;

(b) in paragraph (b), after “pool” insert “or the lead arrangements”.