Schedule 11A, paragraph 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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Source: legislation.gov.uk · retrieved 2026-07-28