[809S Section 809Q: anti-avoidance]
Income Tax Act 2007 (2007 c 3) | Legislation

[809S  Section 809Q: anti-avoidance]

[(1)     This section applies if, by reason of an arrangement the main purpose (or one of the main purposes) of which is to secure an income tax advantage or capital gains tax advantage, a mixed fund would otherwise be regarded as containing income or capital within any of paragraphs (f) to (i) of section 809Q(4).

(2)     Treat the mixed

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