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

[371QG Գپ-Ǿ岹Գ

[(1)     This section applies in relation to an accounting period (“the relevant accounting period”) of a CFC if—

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

(b)     the main purpose, or one of the

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