Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 19 U.K. Promoters of tax avoidance schemes

Power to amend Schedule 34 U.K.

8 U.K. 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.”