Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43A U.K. Procedural requirements: pooling notices and notices of binding

Textual Amendments

F1 Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)

Notice of final decision U.K.

8 (1) This paragraph applies where— U.K.

(a) any tax arrangements have been placed in a pool by a notice given to a person under paragraph 1, and

(b) a designated HMRC officer has given a notice under paragraph 12 of Schedule 43 in relation to any other arrangements in the pool (the “referred arrangements”).

(2) The officer must, having considered any opinion of the GAAR Advisory Panel about the referred arrangements and any representations made under paragraph 7(3) in relation to the arrangements mentioned in sub-paragraph (1)(a), give the person a written notice setting out whether the tax advantage arising from those arrangements is to be counteracted under the general anti-abuse rule.]