# Finance Act 2013, Paragraph 11

Extent: E+W+S+N.I.

(1) ... Tax arrangements are “equivalent” to one another if they are substantially the same as one another having regard to—
(a) their substantive results,
(b) the means of achieving those results, and
(c) the characteristics on the basis of which it could reasonably be argued, in each case, that the arrangements are abusive tax arrangements under which a tax advantage has arisen to a person.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43A/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43A/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.