{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2011/section-10",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2011/section-10.json",
  "legislation": "ukpga/2011/3",
  "legislation_title": "National Insurance Contributions Act 2011",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2011",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Anti-avoidance",
  "text": "(1) This Part does not apply if P starts the new business pursuant to avoidance arrangements.\n(2) Arrangements are “avoidance arrangements” if the main purpose, or one of the main purposes, of P in being a party to them is to secure that activities which might otherwise have been carried on as part of another business (whether by P or any other person) are carried on by P as part of the new business in order to obtain deductions or refunds (or increased deductions or refunds) under this Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/3/section/10",
    "retrieved_at": "2026-10-29T09:09:40.095771+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}