Meaning of “tax strategy” Meaning of “tax strategy”

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 19 para. 13(c) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 49(3)
• Sch. 19 para. 51(8)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(2)
• Sch. 19 para. 52(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(a)
• Sch. 19 para. 52(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(i)
• Sch. 19 para. 52(3) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(ii)
• Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(a)
• Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(b)
• Sch. 19 para. 58(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(5)
• Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(a)
• Sch. 19 para. 12(5)(a) word inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(b)
• Sch. 19 para. 12(5)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(c)