# Corporation Tax Act 2010, Section 235: No tax avoidance purpose


The investment must not be made as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/235 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-235
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.