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.”