OpenLegislation

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)