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GAAR amendments

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The General Anti-Abuse Rule Procedure (Amendment) Regulations, SI 2017/1090, make minor changes to the GAAR procedural rules for users of marketed tax avoidance arrangements. The amendments aim to simplify the rules on pooling of referrals in respect of multi-user schemes and clarify the steps in the procedure that refer to a designated HMRC officer (a senior official in HMRC who makes decisions during the GAAR procedure).