[61WA Anti-avoidance]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61WA Գپ-Ǿ岹Գ

[(1)     This section applies if in any case at least one relevant person in a chain participates in a relevant avoidance arrangement.

(2)     An arrangement is a “relevant avoidance arrangement” if its main purpose, or one of its main purposes, is to secure a tax advantage by securing that at least one of the conditions mentioned in section 61O or 61P is not met in relation to an intermediary.

(3)     Section 61N(3) has effect as if the reference to the fee-payer were a

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