Related Commentary  

218  For the purposes of this Chapter–

“arrangements” has the meaning given by section 201(4);

“the asserted advantage” has the meaning given by section 204(3);

“the chosen arrangements” has the meaning given by section 204(3);

“the denied advantage” has the meaning given by section 208(3);

“follower notice” has the meaning given by section 204(1);

“HMRC” means Her Majestyʼs Revenue and Customs;

“judicial ruling”, and “relevant” in relation to a judicial ruling and the chosen arrangements, have the meaning given by section 205;

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