SCHEDULES
SCHEDULE 32The GAAR and partnerships
PART 2Minor and consequential amendments to Part 5 of FA 2013
12
1
Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.
2
In paragraph 2(1)(a), after “43” insert “or paragraph 5 of Schedule 43D (as the case may be)”.
3
In paragraph 3—
a
in sub-paragraph (3)(a), after “43” insert “or paragraph 5 of Schedule 43D (as the case may be)”,
b
in sub-paragraph (3A), after “43” insert “or paragraph 5 of Schedule 43D”, and
c
in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.
4
In paragraph 9(1), omit “to the person concerned”.