13 Amendments of Schedule 43B to the Finance Act 2013
1 Paragraph 3 (generic referral) is amended as follows.
2 In sub-paragraph (3)(a), after “relevant pool” insert “in relation to which such a proposal has been made”.
3 After sub-paragraph (3) insert —

“3A If under sub-paragraph (3)(a) a notice is given under paragraph 3 of Schedule 43 in respect of one set of tax arrangements but (by virtue of paragraph 4A of that Schedule) the matter is not referred to the GAAR Advisory Panel, a designated officer must make a referral to the GAAR Advisory Panel in respect of the notified taxpayers and the arrangements which are specified arrangements in relation to them.”