Rules in relation to this ChapterN.I.
This section has no associated Explanatory Memorandum
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)