Paragraph 6
Nothing in this Part and nothing done under it shall be regarded as a scheme or arrangement for the purposes of section 30 of the M1Taxation of Chargeable Gains Act 1992 (tax-free benefits).
Annotations
Marginal citations
- M1
Nothing in this Part and nothing done under it shall be regarded as a scheme or arrangement for the purposes of section 30 of the M1Taxation of Chargeable Gains Act 1992 (tax-free benefits).