SCHEDULES
SCHEDULE 19Promoters of tax avoidance schemes
Power to amend Schedule 34
8
In Part 3 of Schedule 34 (power to amend), at the end of paragraph 14(2) insert—
“(c)
vary any of the circumstances described in paragraphs 13B to 13D in which a person is treated as meeting a threshold condition (including by amending paragraph 13A);
(d)
add new circumstances in which a person will be so treated.”