# The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017, Regulation 9: Amendments of Schedule 43A to the Finance Act 2013


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”.

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Source: https://www.legislation.gov.uk/uksi/2017/1090/regulation/9 (the official version)
Page: https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.