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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1090
- Regulation 12
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Amendments of Schedule 43B to the Finance Act 2013
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12.—(1) Paragraph 1 (notice of proposal to make generic referral) is amended as follows.
(2) In sub-paragraph (1), for paragraphs (a) and (b) substitute—
“(a)further to pooling notices given under paragraph 1(3) of Schedule 43A, two or more sets of tax arrangements are in a pool relating to any lead arrangements,
(b)the person to whom the notice mentioned in paragraph 1(1) of Schedule 43A was given takes the relevant corrective action (as defined in paragraph 4A of Schedule 43) before—
(i)the end of the period of 75 days beginning with the day on which that notice was given, or
(ii)such later time as that person and HMRC may agree, and”.
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