[151C Strips: manipulation of price: associated payment giving rise to loss]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[151C  Strips: manipulation of price: associated payment giving rise to loss]

[(1)     This section applies if—

(a)     as a result of any scheme or arrangement which has an unallowable purpose, the circumstances are, or might have been, as mentioned in paragraph (a), (b) or (c) of section 449(2) of ITTOIA 2005,

(b)     under the scheme or arrangement, a payment falls to be made otherwise than

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