155 Alternative property finance: anti-avoidance

155  Alternative property finance: anti-avoidance

(1)     FA 2003 is amended as follows.

(2)     For the heading of section 73A substitute “Sections 71A to 73: relationship with Schedule 7”.

(3)     After section 73A insert—

“73AB Sections 71A to 72A: arrangements to transfer control of financial institution

(1)     Section 71A, 72 or 72A does not

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