[270IB Anti-avoidance: general]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Anti-avoidance]

[270IB  Anti-avoidance: general]

[(1)     This section applies if at any time—

(a)     avoidance arrangements exist in relation to a building or structure (whether or not a person with a relevant interest in the building or structure is party to them), and

(b)     as a result

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