SCHEDULE 43A – PROCEDURAL REQUIREMENTS: POOLING NOTICES AND NOTICES OF BINDING
Sch. 43A inserted by FA 2016, s. 157(2), with effect in relation to tax arrangements (within the meaning of Part 5 of FA 2013) entered into at any time (whether before or on or after 15 September 2016).
1(1) This paragraph applies where a person has been given a notice under paragraph 3 of Schedule 43 in relation to any tax arrangements (the “lead arrangements”) and the condition in sub-paragraph (2) is met.
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