F1SCHEDULE 34APromoters of tax avoidance schemes: defeated arrangements
PART 2Meaning of “relevant defeat”
Limit on number of separate relevant defeats in relation to the same, or related, arrangements
6
In relation to a person, if there has been a relevant defeat of arrangements (whether under paragraph 4 or 5) there cannot be a further relevant defeat of—
(a)
those particular arrangements, or
(b)
arrangements which are related to those arrangements.