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Finance Act 2002
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Changes over time for: Paragraph 18
Version Superseded: 01/04/2010
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- 23/01/2003- Amendment
- 06/04/2007
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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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