xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
59. The Secretary of State may make rules about—
(a)the kinds of arrangements which are or are not, or factors which indicate whether arrangements are or are not, abusive arrangements;
(b)the determination of the amount by which the benefit of the scheme is increased by an abusive arrangement;
(c)how the discount is to be reduced to ensure such increase is not achieved.
Commencement Information
I1Reg. 59 in force at 26.4.2023, see reg. 1(1)