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[ANNEX IV U.K. HALLMARKS
Part II. U.K. Categories of hallmarks
A. Generic hallmarks linked to the main benefit test U.K.
1. An arrangement where the relevant taxpayer or a participant in the arrangement undertakes to comply with a condition of confidentiality which may require them not to disclose how the arrangement could secure a tax advantage vis-à-vis other intermediaries or the tax authorities.] U.K.