Schedule 11A, paragraph 5

For the purposes of this Schedule, a scheme is a “notifiable scheme”if— it is a designated scheme, or although it is not a designated scheme, conditions A and B below are met in relation to it. Condition A is that the scheme includes, or is associated with, a provision of a description designated under paragraph 4. Condition B is that the scheme has as its main purpose, or one of its main purposes, the obtaining of a tax advantage by any person.

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Source: legislation.gov.uk · retrieved 2026-07-28