# Finance Act 2026, Paragraph 15: Participation condition: anti avoidance

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

After section 162A (as inserted by paragraph 14) insert—
“Arrangements to avoid participation condition
162B (1) Any arrangements that would result in the participation condition not being met are to be disregarded if the main purpose, or one of the main purposes, of the arrangements is to secure that the participation condition is not met.
(2) In this section “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.