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Regulation 13 Amendments of Schedule 43B to the Finance Act 2013

Original text. Later amendments are not shown.

(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.”