Schedule 11A, paragraph 7(1)

Paragraph 6 does not apply to a taxable person in relation to a scheme— where the taxable person is not a group undertaking in relation to any other undertaking and conditions A and B below, as they have effect in relation to the scheme, are met in relation to the taxable person, or where the taxable person is a group undertaking in relation to any other undertaking and conditions A and B below, as they have effect in relation to the scheme, are met in relation to the taxable person and every other group undertaking.

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