[154A Anti-avoidance]
Income Tax Act 2007 (2007 c 3) | Legislation

Supplementary

[154A Ìý´¡²Ô³Ù¾±-²¹±¹´Ç¾±»å²¹²Ô³¦±ð±Õ

[(1)     Subsection (2) applies if—

(a)     a person makes a loss in a relevant transaction, and

(b)     that loss arises directly or indirectly in consequence of, or otherwise in connection with, relevant tax avoidance arrangements.

(2)     The person

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