[371JF Anti-avoidance]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371JF Գپ-Ǿ岹Գ

[(1)     The exempt period exemption does not apply for a CFC's accounting period (“the relevant accounting period”) if condition A or B is met.

(2)     Condition A is that—

(a)     an arrangement is entered into at any time,

(b)     the main purpose, or one of the main purposes, of the arrangement is to secure

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