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Paragraph 10 F1

For the purposes of this Part of this Act a “defeat” of arrangements occurs if any of Conditions A to F (in paragraphs 11 to 16) is met in relation to the arrangements.

Annotations

Textual amendments

F1

Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)