234 Meaning of “relevant proposal” and “relevant arrangements”
Finance Act 2014 (2014 c 26) | Legislation

Part 5 Promoters of Tax Avoidance Schemes

Introduction

234  Meaning of “relevant proposal” and “relevant arrangements”

(1)     “Relevant proposal” means a proposal for arrangements which (if entered into) would be relevant arrangements (whether the proposal relates to a particular person or to any person

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