Schedule 6, Part 2, paragraph 40(2)

In this paragraph— “defeat” means that— is met in respect of the arrangements (where “T” in those paragraphs is taken to mean the supplier or connected person entering into the arrangements); Condition A in paragraph 5 of Schedule 16 to the Finance (No. 2) Act 2017, or Condition B in paragraph 6 of that Schedule, “notifiable tax arrangements” means tax arrangements in respect of which a reference number— has been notified to the supplier or connected person under section 311A, 312 or 312ZA of the Finance Act 2004 (disclosure of tax avoidance schemes) or paragraph 22A, 23 or 23A of Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes), and has not been withdrawn; “tax arrangements” has the meaning given in paragraph 3(1) of Schedule 16 to the Finance (No. 2) Act 2017.

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