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Income and Corporation Taxes Act 1988
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Changes over time for: Paragraph 6
No versions valid at: 08/10/1996
Alternative versions:
- 19/03/1997- Amendment
- 08/10/1996
Point in time - 24/07/2002- Amendment
- 01/10/2002- Amendment
- Stop date 06/04/2005- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 6 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 19/03/1997
6(1)For the purposes of this Schedule two or more transactions are related if all of them are entered into in pursuance of the same scheme or arrangements.
(2)Nothing in this Schedule shall be construed as preventing transactions with different parties, or transactions with parties different from the parties to the scheme or arrangements in pursuance of which they are entered into, from being related transactions.
(3)For the purposes of this paragraph the cases in which any two or more transactions are to be taken to be entered into in pursuance of the same scheme or arrangements shall include any case in which it would be reasonable to assume, from either or both of—
(a)the likely effect of the transactions, and
(b)the circumstances in which the transactions are entered into, or in which any of them is entered into,
that neither of them or, as the case may be, none of them would have been entered into independently of the other or others.
(4)In this paragraph “scheme or arrangements” includes schemes, arrangements and understandings of any kind, whether or not legally enforceable.
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