Sch 11A para 5
(1) For the purposes of this Schedule, a scheme is a “ notifiable scheme ”if— (a) it is a designated scheme, or (b) although it is not a designated scheme, conditions A and B below are met in relation to it. (2) Condition A is that the scheme includes, or is associated with, a provision of a description designated under paragraph 4. (3) Condition B is that the scheme has as its main purpose, or one of its main purposes, the obtaining of a tax advantage by any person.