[228ZB Anti-avoidance in connection with section 228ZA]
Finance Act 2004 (2004 c 12) | Legislation

[228ZB  Anti-avoidance in connection with section 228ZA]

[(1)     Subsection (5) applies if there are arrangements in respect of which conditions A to C are met.

(2)     Condition A is that it is reasonable to assume that the main purpose, or one of the main purposes, of the arrangements is to reduce the amount of the reduction under section 228ZA(1) in the individual's case—

(a)     for the tax year,

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