[5A Arrangements for avoiding tax]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[5A  Arrangements for avoiding tax]

[(1)     Subsection (3) applies if a company has entered into an arrangement the main purpose or one of the main purposes of which is to obtain a relevant tax advantage for the company.

(2)     In subsection (1) the reference to obtaining a relevant tax advantage includes obtaining a relevant tax advantage by virtue of any provisions

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