Paragraph 5 F1
(1)
This paragraph applies if arrangements (entered into by any person) (“Set A”)—
(a)
are promoted arrangements in relation to a person (“P”), and
(b)
are related to other arrangements which are promoted arrangements in relation to P.
(2)
If Case 1, 2 or 3 applies (see paragraphs 7 to 9) a relevant defeat occurs in relation to P and each of the related arrangements.
(3)
“The related arrangements” means Set A and the arrangements mentioned in sub-paragraph (1)(b).
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)