2757.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.
2758.For the significance of these terms see the commentary on sections 923 and 927.
Introduction Overview Overview Section 930: Pre-26 November 1996 schemes and post-25 November 1996 schemes