# Finance Act 2013, Paragraph 6

Extent: E+W+S+N.I.

(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 or 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43A/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.