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Finance Act 2002

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Changes over time for: Paragraph 18

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Version Superseded: 01/04/2010

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Point in time view as at 06/04/2007. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 18. Help about Changes to Legislation

No tax avoidance purposeU.K.

18The investment must not be made as part of a scheme or arrangement the main purpose of which, or one of the main purposes of which, is the avoidance of tax.

Commencement Information

I1Sch. 16 para. 18 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3

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