Schedule 11A, paragraph 6(2A)

Sub-paragraph (2) does not apply to a taxable person in relation to any scheme if he has on a previous occasion— notified the Commissioners under that sub-paragraph in relation to the scheme, or provided the Commissioners with prescribed information under sub-paragraph (3) (as it applied before the scheme became a designated scheme) in relation to the scheme.

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