Regulation 23 Anti-avoidance

United Kingdom

If—

(a)

F1a F2... person enters into any arrangements, and

(b)

the main purpose, or one of the main purposes, of F3... entering into the arrangements is to avoid any obligation under these Regulations,

these Regulations are to have effect as if the arrangements had not been entered into.

Annotations

F1: Words in reg. 23 substituted (17.5.2017) by The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 18(a)
F2: Words in reg. 23(a) omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 13(a)
F3: Words in reg. 23(b) omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 13(b)