Moved by
Baroness Neville-Rolfe
311: Schedule 6, page 94, line 15, leave out “a tax arrangement that is abusive” and insert “tax arrangements that are abusive (within the meaning given in section 207 of the Finance Act 2013)”
312: Schedule 6, page 94, line 17, leave out from beginning to “(countering” in line 18 and insert “adjustments have accordingly been made under section 209 of that Act”
313: Schedule 6, page 94, leave out line 21 and insert “Adjustments are not to be treated as having been made until they”
314: Schedule 6, page 94, line 30, leave out from “of” to end of line 32 and insert “notifiable tax arrangements they have entered into.
(2) In this paragraph—
“defeat” means that—
(a) Condition A in paragraph 5 of Schedule 16 to the Finance (No. 2) Act 2017, or
(b) Condition B in paragraph 6 of that Schedule,
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);
“notifiable tax arrangements” means tax arrangements in respect of which a reference number—
(a) 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
(b) has not been withdrawn;
“tax arrangements” has the meaning given in paragraph 3(1) of Schedule 16 to the Finance (No. 2) Act 2017.”