# The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017, Regulation 13: Amendments of Schedule 43B to the Finance Act 2013


(1) Paragraph 3 (generic referral) is amended as follows.
(2) In sub-paragraph (3)(a), after “relevant pool” insert “in relation to which such a proposal has been made”.
(3) After sub-paragraph (3) insert —
“(3A) If under sub-paragraph (3)(a) a notice is given under paragraph 3 of Schedule 43 in respect of one set of tax arrangements but (by virtue of paragraph 4A of that Schedule) the matter is not referred to the GAAR Advisory Panel, a designated officer must make a referral to the GAAR Advisory Panel in respect of the notified taxpayers and the arrangements which are specified arrangements in relation to them.”

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Source: https://www.legislation.gov.uk/uksi/2017/1090/regulation/13 (the official version)
Page: https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.