Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 19 U.K. Large businesses: tax strategies and sanctions

PART 2 U.K. Publication of tax strategies

Meaning of “tax strategy” U.K.

34 U.K. 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).