Schedule 34A Promoters of tax avoidance schemes: defeated arrangementsF1
- 1Introduction
- 2Meaning of “relevant defeat”
- 3Relevant defeats: associated persons
- 4Meeting section 237A conditions: bodies corporate and partnerships
- 5Supplementary
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)