Section 809EZF Disguised investment management fees: anti-avoidanceF1
In determining whether section 809EZA applies in relation to an individual, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that that section does not apply in relation to—
(a)
the individual, or
(b)
the individual and one or more other individuals.
Annotations
Textual amendments
- F1
Pt. 13 Ch. 5E inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(1)