Allocation of reference number

Legislation/Regulatory – FA2014 s. 250

Avoidance-related rule, meaning

Legislation/Regulatory – FA2014 Sch. 34A, para. 25 ; FA2016 s. 160(5)

Carrying on a business

Legislation/Regulatory – FA2014 s. 235

Carrying on a business as

Legislation/Regulatory – FA2014 s. 235

Citation and commencement

Legislation/Regulatory – SI 2015/130 reg. 1

Company in same group not promoter

Legislation/Regulatory – SI 2015/130 reg. 2

Conduct notice

Contents

Legislation/Regulatory – FA2014 s. 238

Generally

Legislation/Regulatory – FA2014 s. 237

Deemed defeat notices

Legislation/Regulatory – FA2014 Sch. 34A, para. 18 ; FA2016 s. 160(5)

Defeated arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 1, 10 ; FA2016 s. 160(5)

Disclosable VAT arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 27 ; FA2016 s. 160(5)

DOTAS arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 26 ; FA2016 s. 160(5)

Generally

Legislation/Regulatory – F(No. 2)A2017 Sch. 17 ; FA2014 Sch. 34 ; FA2014, Sch.34 ; FA2015 s. 119 ; FA2016 s. 160 ; M22/15 ; SI 2012/1868 Pt. 4, reg. 27 ; SI 2015/130

Intermediary

Legislation/Regulatory – FA2014 s. 236

Intermediary, meaning

Legislation/Regulatory – FA2014 s. 236

Meaning of

Legislation/Regulatory – FA2014 s. 234

Monitoring notices

Duty to apply

Legislation/Regulatory – FA2014 s. 242

Tribunal approval

Legislation/Regulatory – FA2014 s. 243

Partnerships as person

Legislation/Regulatory – FA2014 Sch. 36, para. 1(1)

Persons leaving partnership

Defeat notices

Legislation/Regulatory – FA2014 Sch. 34A, para. 7A ; FA2016 s. 160(14)

Persons not promoters – special cases

Legislation/Regulatory – SI 2015/130 reg. 3

Prescribed circumstances

Generally

Legislation/Regulatory – SI 2015/130

Promoted arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 3 ; FA2016 s. 160(5)

Related arrangements

Generally

Legislation/Regulatory – FA2014 Sch. 34A, para. 2 ; FA2016 s. 160(5)

Relevant defeat of

Legislation/Regulatory – FA2014 Sch. 34A, para. 5

Relevant body, meaning

Legislation/Regulatory – FA2014 Sch. 34A, para. 19 ; FA2016 s. 160(5)

Relevant defeats, attribution of

Legislation/Regulatory – FA2014 Sch. 34A, para. 17 ; FA2016 s. 160(5)

Relevant proposal and arrangements, meaning

Legislation/Regulatory – FA2014 s. 234

Special classes

Legislation/Regulatory – SI 2015/130 reg. 3

Threshold conditions

Legislation/Regulatory – FA2017 s. 24 ; FA2017 s.24

Withdrawal

Legislation/Regulatory – FA2014 s. 245