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Part 2 Meaning of “relevant defeat”F1

  1. “Related” arrangements
  2. “Promoted arrangements”
  3. Relevant defeat of single arrangements
  4. Relevant defeat of related arrangements
  5. Limit on number of separate relevant defeats in relation to the same, or related, arrangements
  6. Case 1: counteraction upheld by judicial ruling
  7. Case 2: judicial ruling that avoidance-related rule applies
  8. Case 3: proportion-based relevant defeat
  9. “Defeat” of arrangements

Annotations

Textual amendments

F1

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