Paragraph 1 F1

In this Schedule—

• “designated scheme” has the meaning given by paragraph 3(4);

• F2“non-deductible tax”, in relation to a taxable person, has the meaning given by paragraph 2A;

• “notifiable scheme” has the meaning given by paragraph 5(1);

• “scheme” includes any arrangements, transaction or series of transactions;

• “tax advantage” is to be read in accordance with paragraph 2.