xmlns:atom="http://www.w3.org/2005/Atom"
15Any self-cancelling transaction or transaction with a connected person is a relevant transaction for the purposes of paragraphs 1, 3, 6 and 7 above unless—
(a)the transaction is entered into exclusively for bona fide commercial reasons; or
(b)the obtaining of a tax advantage is not the main benefit that could reasonably be expected to arise from the entering into of the transaction.