# Finance Act 2016, Paragraph 34


In this Part “tax strategy” means—
(a) a group tax strategy (see paragraphs 16 to 18),
(b) a sub-group tax strategy (see paragraphs 19 to 21),
(c) a company tax strategy (see paragraphs 22 to 24), or
(d) a partnership tax strategy (see paragraph 25).

---
Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.