Paragraph 6 F1

United Kingdom

(1)

Sub-paragraph (2) applies where—

(a)

a pooling notice is given to a person in relation to any tax arrangements, and

(b)

an opinion notice (or opinion notices) under paragraph 11(2) of Schedule 43 about another set of tax arrangements in the pool F2or the lead arrangements (“the referred arrangements”) is subsequently given to a designated HMRC officer.

(2)

The officer must give the person a pooled arrangements opinion notice.

(3)

No more than one pooled arrangements opinion notice may be given to a person in respect of the same tax arrangements.

(4)

Where a designated HMRC officer gives a person a notice of binding, the officer must, at the same time, give the person a bound arrangements opinion notice.

Annotations

Textual amendments

F1: Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)
F2: Words in Sch. 43A para. 6(1)(b) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 8