OpenLegislation

Division A Generic hallmarks linked to the main benefit testF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Division 1
  2. 2An arrangement where the intermediary is entitled to receive a fee (or interest, remuneration for finance costs and other charges) for the arrangement and that fee is fixed by reference to:
  3. 3Division 3

Annotations

Textual amendments

F1

Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.