[F1Limit on number of separate relevant defeats in relation to the same, or related, arrangementsU.K.
Textual Amendments
F1Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
6U.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.]