# Taxation (International and Other Provisions) Act 2010, Section 162B: Arrangements to avoid participation condition


(1) Any arrangements that would result in the participation condition not being met are to be disregarded if the main purpose, or one of the main purposes, of the arrangements is to secure that the participation condition is not met.
(2) In this section “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/162B (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-162B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.