# Income Tax Act 2007, Section 809EZF: Disguised investment management fees: anti-avoidance


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809EZF (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809EZF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.