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(b) be deemed to take a gift by virtue of section 5(1) of the Capital Acquisitions Tax Consolidation Act 2003.

(b) be deemed to take a gift by virtue of section 5(1) of the Capital Acquisitions Tax Consolidation Act 2003.

(3)(a) This subsection applies to a transaction, or any part of a transaction, where it might reasonably be expected that a promoter, or a person connected (within the meaning of section 10) with a promoter, of transactions that are the same as, or substantially the same as, the transaction concerned, would, but for the requirements of this Chapter, be able to obtain a premium fee from, or charge a premium fee to, a person implementing such transaction, being a person experienced in receiving services of the type being provided.

(c) Notwithstanding paragraphs (a) and (b) and without prejudice to subsection (2) or (3), a transaction shall not be a standardised tax product where it is a transaction of a kind specified in the Schedule to regulations made under section 817Q.

(c) Notwithstanding paragraph (a) and without prejudice to subsection (2) or (3), a transaction shall not be a transaction of a kind described in this subsection where it is a transaction of a kind specified in the Schedule to regulations made under section 817Q.

(c) Notwithstanding paragraph (a) and without prejudice to subsection (2) or (3), a transaction shall not be a transaction of a kind described in this subsection where it is a transaction of a kind specified in the Schedule to regulations made under section 817Q.

(b) Notwithstanding paragraph (a) and without prejudice to subsection (2) or (3), a transaction shall not be a transaction of a kind described in this subsection where it is a transaction of a kind specified in the Schedule to regulations made under section 817Q.