[SCHEDULE 43B Procedural Requirements: Generic Referral of Tax Arrangements]
Finance Act 2013 (2013 c 29) | Legislation

[SCHEDULE 43B Procedural Requirements: Generic Referral of Tax Arrangements]

[Section 209]

[Notice of proposal to make generic referral of tax arrangements

1

(1)     Sub-paragraph (2) applies if—

[(a)     further to pooling notices given under paragraph 1(3) of Schedule 43A, two or more sets of tax arrangements are in a pool relating to any lead arrangements,

(b)     the person to whom the notice mentioned in paragraph 1(1) of Schedule 43A was given takes the relevant corrective action (as defined in paragraph 4A of Schedule 43) before—

(i)     the end of the period of 75 days beginning with the day on which that notice was given, or

(ii)     such later time as that person and HMRC may agree, and]

(c)     no referral under paragraph 5 or 6 of Schedule 43 has been made in respect of any arrangements in the pool.

(2)     A designated HMRC officer may determine that, in respect of each of the tax arrangements that are in the pool, there is to be given (to the person to whom the pooling notice in question was given) a written notice of a proposal to make a generic referral to the GAAR Advisory Panel in respect of the arrangements

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