[316D Section 316C: subsequent judicial rulings]
Finance Act 2004 (2004 c 12) | Legislation

[316D  Section 316C: subsequent judicial rulings]

[(1)     This section applies if—

(a)     information about . . . arrangements, or proposed . . . arrangements, is published under section 316C,

(b)     at any time after the information is published, a ruling of a court or tribunal is made in relation to tax arrangements, and

(c)     HMRC is of the opinion that the ruling is relevant to the arrangements mentioned in paragraph (a).

(2)     A ruling is “relevant” to the arrangements if—

(a)     the principles laid down,

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