83 Schemes and arrangements referred to in section 82(4)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

83  Schemes and arrangements referred to in section 82(4)

(1)     For the purposes of section 82(4), a scheme or arrangement is within this section if it is within subsection (2) or (4).

(2)     A scheme or arrangement is within this subsection if—

(a)     it is not an underlying-tax scheme or arrangement,

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