[863G Anti-avoidance]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[863G Գپ-Ǿ岹Գ

[(1)     In determining whether section 863A(2) applies in the case of an individual who is a member of a limited liability partnership, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that section 863A(2) does not apply in the case of—

(a)     the individual, or

(b)     the individual and one or more other individuals.

(2)     Subsection (4) applies if—

(a)     an individual (“X”) personally performs services for a limited liability partnership at a time when X is not a member of the partnership,

(b)     X performs

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