SCHEDULES
F1SCHEDULE 43AProcedural requirements: pooling notices and notices of binding
Annotations:
Amendments (Textual)
Notice of final decision
8
1
This paragraph applies where—
F2a
further to a pooling notice given under paragraph 1(3), a set of tax arrangements is in a pool relating to any lead arrangements, 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 F3or the lead arrangements (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.
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)