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Regulation 9 Amendments of Schedule 43A to the Finance Act 2013

Original text. Later amendments are not shown.

In paragraph 8 (notice of final decision), in sub-paragraph (1) —

(a)

for paragraph (a) substitute —

“(a)

further to a pooling notice given under paragraph 1(3), a set of tax arrangements is in a pool relating to any lead arrangements, and”;

(b)

in paragraph (b), after “pool” insert “or the lead arrangements”.