Schedule 43B Procedural requirements: generic referral of tax arrangementsF1

United Kingdom

1. Notice of proposal to make generic referral of tax arrangements
2. Generic referral
3. Decision of GAAR Advisory Panel and opinion notices
4. Notice of right to make representations
5. Notice of final decision after considering opinion of GAAR Advisory Panel
6. Notices may be given on assumption that tax advantage does arise
7. HMRC officers
8. Power to amend