History

Sch. 43B inserted by FA 2016, s. 157(3), 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).


NOTICE OF PROPOSAL TO MAKE GENERIC REFERRAL OF TAX ARRANGEMENTS

Related Commentary  

1(1)  Sub-paragraph (2) applies if–

(a)further to pooling notices given under paragraph 1(3) of Schedule 43A, two or more sets of tax arrangements are in a pool relating to any lead arrangements,

(b)the person to whom the notice mentioned in paragraph 1(1) of Schedule 43A was given takes the relevant corrective action (as defined in paragraph 4A of Schedule 43) before–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.