205 “Judicial ruling” and circumstances in which a ruling is “relevant”
Finance Act 2014 (2014 c 26) | Legislation

205  “Judicial ruling” and circumstances in which a ruling is “relevant”

(1)     This section applies for the purposes of this Chapter.

(2)     “Judicial ruling” means a ruling of a court or tribunal on one or more issues.

(3)     A judicial ruling is “relevant” to the chosen arrangements if—

(a)     it relates to tax arrangements,

(b)     the principles laid down,

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