Statute
Section 931V — Corporation Tax Act 2009: Meaning of “scheme” and “tax advantage scheme”
Text of the provision Official document
Meaning of “scheme” and “tax advantage scheme” 931V “ For the purposes of this Part— “ scheme ” includes any scheme, arrangements or understanding of any kind whatever, whether or not legally enforceable, involving a single transaction or two or more transactions; “ tax advantage scheme ” means a scheme the main purpose, or one of the main purposes, of which is to obtain a tax advantage (other than a negligible tax advantage).
2 In this section “ tax advantage ” has the meaning given by section 1139 of CTA 2010 .
Official source: legislation.gov.uk
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