# National Insurance Contributions Act 2011, Section 10: Anti-avoidance


(1) This Part does not apply if P starts the new business pursuant to avoidance arrangements.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2011/3/section/10 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2011/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.