[237D Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional]
Finance Act 2014 (2014 c 26) | Legislation

[237D  Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional]

[(1)     Subsection (2) applies if at any time—

(a)     a conduct notice which relies on a Case 3 relevant defeat (see section 237B(5)) is provisional, and

(b)     a court or tribunal upholds a corresponding tax advantage which has been asserted in connection with any of the related arrangements to which that relevant defeat relates (see paragraph 5(2) of Schedule 34A).

(2)     The conduct notice ceases to have effect when that judicial ruling becomes final.

(3)     An authorised officer

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