Allocation of reference number

Avoidance-related rule, meaning

Carrying on a business

Carrying on a business as

Citation and commencement

Company in same group not promoter

Conduct notice

Contents

Generally

Deemed defeat notices

Defeated arrangements

Disclosable VAT arrangements

DOTAS arrangements

Generally

Intermediary

Intermediary, meaning

Meaning of

Monitoring notices

Duty to apply

Tribunal approval

Partnerships as person

Persons leaving partnership

Defeat notices

Persons not promoters – special cases

Prescribed circumstances

Generally

Promoted arrangements

Related arrangements

Generally

Relevant defeat of

Relevant body, meaning

Relevant defeats, attribution of

Relevant proposal and arrangements, meaning

Special classes

Threshold conditions

Withdrawal