SCHEDULES

SCHEDULE 19Large businesses: tax strategies and sanctions

PART 2Publication of tax strategies

Meaning of “tax strategy”

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In this Part “tax strategy” means—

a

a group tax strategy (see paragraphs 16 to 18),

b

a sub-group tax strategy (see paragraphs 19 to 21),

c

a company tax strategy (see paragraphs 22 to 24), or

d

a partnership tax strategy (see paragraph 25).