Paragraph 6 F1
In relation to a person, if there has been a relevant defeat of arrangements (whether under paragraph 4 or 5) there cannot be a further relevant defeat of—
(a)
those particular arrangements, or
(b)
arrangements which are related to those arrangements.
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)