Sch 11A para 1
In this Schedule— “ designated scheme ” has the meaning given by paragraph 3(4); “ non-deductible tax ”, in relation to a taxable person, has the meaning given by paragraph 2A; “ notifiable scheme ” has the meaning given by paragraph 5(1); “ scheme ” includes any arrangements, transaction or series of transactions; “ tax advantage ” is to be read in accordance with paragraph 2.