Section 271S(2)

Accordingly, the following include a part of a scheme recognised under section 271A— the reference to a scheme recognised under section 271A in the definition of “section 271A scheme” in section 237(3), and other references to such a scheme (however expressed) in or in provision made under this Part of this Act (unless the contrary intention appears).

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