# Income Tax Act 2007, Section 257LE: The no tax avoidance requirement


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

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257LE (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257LE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.