[486D Exclusion where arrangement has no tax avoidance purpose]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[486D  Exclusion where arrangement has no tax avoidance purpose]

[(1)     This Chapter does not apply in relation to a return produced by an arrangement to which a company is a party unless it is reasonable to assume that the main purpose, or one of the main purposes, of the company being a party to the arrangement is to obtain a relevant

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