SCHEDULES
SCHEDULE 43General anti-abuse rule: procedural requirements
The GAAR Advisory Panel
1
1
In this Part “the GAAR Advisory Panel” means the panel of persons established by the Commissioners for the purposes of the general anti-abuse rule.
2
In this Schedule “the Chair” means any member of the GAAR Advisory Panel appointed by the Commissioners to chair it.
F11AMeaning of “tax appeal”
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