Section 271Q(1)

This section applies, in relation to a section 271A scheme, where the Treasury vary or revoke regulations under section 271A and, as a result, the scheme ceases to be a recognised scheme because— the country or territory in which the scheme is authorised is no longer approved for the purposes of that section, or the scheme is no longer of a description of scheme specified in regulations under that section.

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Source: legislation.gov.uk · retrieved 2026-09-04