Paragraph 7 F1

(1)

Case 1 applies if—

(a)

any of Conditions A to E is met in relation to any of the related arrangements, and

(b)

in the case of those arrangements the decision to make the relevant counteraction has been upheld by a judicial ruling (which is final).

(2)

In sub-paragraph (1) “the relevant counteraction” means the counteraction mentioned in paragraph 11(d), 12(1)(b), 13(1)(d), 14(1)(d) or 15(1)(d) (as the case requires).

Annotations

Textual amendments

F1: Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)