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).