Part 2 Meaning of “relevant defeat”F1
- “Related” arrangements
- “Promoted arrangements”
- Relevant defeat of single arrangements
- Relevant defeat of related arrangements
- Limit on number of separate relevant defeats in relation to the same, or related, arrangements
- Case 1: counteraction upheld by judicial ruling
- Case 2: judicial ruling that avoidance-related rule applies
- Case 3: proportion-based relevant defeat
- “Defeat” of arrangements
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)