# Income and Corporation Taxes Act 1988, Paragraph 6

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

(1) This paragraph applies to a scheme or arrangement if the scheme or arrangement includes—
(a) the making by a person (“A”) of a relevant payment or payments, and
(b) the giving, in respect of that payment or payments, of consideration that satisfies the requirements of sub-paragraph (3).
(2) A payment made by A is a relevant payment if all or part of it may be brought into account in computing A's income for the purposes of United Kingdom taxes.
(3) Consideration given in respect of a payment or payments made by A satisfies the requirements of this sub-paragraph if—
(a) all or part of it consists of a payment or payments made to A or a person connected with A, and
(b) tax is chargeable in respect of the payment or payments under the law of a territory outside the United Kingdom.
(4) In this paragraph references to a payment include references to a transfer of money's worth.
(5) Section 839 applies for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AB/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28AB/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.