Overview Part 1: New Part 11A of ITA 2007 Section 614D: Pre-26 November 1996 schemes and post-25 November 1996 schemes
914.This section defines a “pre‑26 November 1996 scheme” and a “post‑25 November 1996 scheme”. It is based on paragraph 27 of Schedule 12 to FA 1997.
915.For the significance of these terms see the commentary on sections 614BX and 614CB.