# Finance Act 2013, Paragraph 13


(1) Schedule 43B to FA 2013 (procedural requirements: generic referral of tax arrangements) has effect with the modifications in sub-paragraph (2).
(2) Paragraph 1 is to be read as if—
(a) in sub-paragraph (1)(a), for “paragraph 1(3) of Schedule 43A” there were substituted “ paragraph 10 of Schedule 43D ”,
(b) for the words before sub-paragraph (b)(i), there were substituted “ the relevant corrective action has been taken before ”, and
(c) after sub-paragraph (5), there were inserted—
“(6) For the purposes of sub-paragraph (1)(b) the “relevant corrective action” is taken if (and only if) in respect of the tax advantage arising out of the lead arrangements—
(a) the responsible partner has taken the action mentioned in paragraph 4A(1)(c) of Schedule 43, or
(b) each of the relevant partners in question have taken the action described in paragraph 4B(1)(c) of that Schedule.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43D/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.