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(1)In the provisions mentioned in subsection (2)—
(a)“tax” includes value added tax [F3and other indirect taxes], and
(b)“tax advantage” has the meaning given by section 234(3) and also includes a tax advantage as defined [F4for VAT in paragraph 6, and for other indirect taxes in paragraph 7, of Schedule 17 to FA 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).]
(2)Those provisions are—
(a)section 237D;
(b)section 241B;
(c)Schedule 34A.
(3)Other references in this Part to “tax” are to be read as including value added tax [F5or other indirect taxes] so far as that is necessary for the purposes of sections 237A to 237D, 241A and 241B and Schedule 34A; but “tax” does not include value added tax [F5or other indirect taxes] in section 237A(10) or 237B(3).
[F6(4)In this section “indirect tax” has the same meaning as in Schedule 17 to FA 2017.]]
Textual Amendments
F1S. 281A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(7)
F2Words in s. 281A heading inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(2)
F3Words in s. 281A(1)(a) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(3)(a)
F4Words in s. 281A(1)(b) substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(3)(b)
F5Words in s. 281A(3) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(4)
F6S. 281A(4) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(5)
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