[23G Anti-avoidance]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[23G Ìý´¡²Ô³Ù¾±-²¹±¹´Ç¾±»å²¹²Ô³¦±ð±Õ

[(1)     In determining whether section 23E applies in relation to a relevant benefit, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure

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