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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2010 - onwards
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267V. Transactions to avoid tax.

This Part shall not apply to any transaction unless that transaction has been undertaken for bona fide commercial reasons and does not form part of any arrangement or scheme of which the main purpose or one of the main purposes is avoidance of liability to income tax, corporation tax, capital gains tax, value-added tax, stamp duty or capital acquisitions tax.

 

 

 

 

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