[Part 4 Anti-Avoidance]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Part 4 Anti-Avoidance]

[11

(1)     This paragraph applies if a person has entered into any arrangements the main purpose, or one of the main purposes, of which is to obtain a tax advantage for the person as a result (wholly or partly) of—

(a)     a provision of this Schedule applying or not applying, or

(b)     double taxation arrangements having effect despite a provision of this Schedule in a case where the advantage is contrary

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