http://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/3Finance Act 2007An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-04-06Finance Act 2007Sch. 24 para. 4A(A1)(1)Finance Act 2015Sch. 20 para. 3(2)s. 120(2)Finance Act 2007Sch. 24 para. 12(5)(za)Finance Act 2015Sch. 20 para. 6(a)s. 120(2)Finance Act 2007Sch. 24 para. 21A(A1)Finance Act 2015Sch. 20 para. 7(2)s. 120(2)Finance Act 2007s. 993Finance Act 2016s. 118(2)s. 117Finance Act 2007Sch. 24 para. 28(fa)(ia)Finance Act 2024Sch. 1 para. 11Sch. 1 para. 16reg. 2SCHEDULESSCHEDULE 5Avoidance involving financial arrangementsStructured finance arrangementsF1F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .