SCHEDULES

[F1 SCHEDULE 34A U.K. Promoters of tax avoidance schemes: defeated arrangements

Textual Amendments

F1 Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)

PART 2 U.K. Meaning of “relevant defeat”

Limit on number of separate relevant defeats in relation to the same, or related, arrangements U.K.

6 U.K. 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.]