SCHEDULES

SCHEDULE 17Disclosure of tax avoidance schemes

Initial marketing

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In section 318(1) (interpretation), after the definition of “HMRC” insert—

““introducer”, in relation to a notifiable proposal, has the meaning given by section 307;

make a firm approach” has the meaning given by section 307(4A);

make a marketing contact” has the meaning given by section 307(4B);”.