[Section 58A]

INTERPRETATION

Related Commentary  

1  In this Schedule–

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

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.

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