Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 817RI
Specified arrangements
Section 817RI excludes certain "specified arrangements" from the scope of hallmark A.3 under the mandatory disclosure rules for cross-border arrangements, where the tax advantage arises solely from reliefs or exemptions listed in Schedule 34 and the arrangement is not a tax avoidance transaction.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.