39Non-domestic rates avoidance arrangements
This section has no associated Explanatory Notes
(1)An arrangement (or series of arrangements) is a non-domestic rates avoidance arrangement if, having regard to all the circumstances, it would be reasonable to conclude that obtaining an advantage is the main purpose, or one of the main purposes, of the arrangement.
(2)An “arrangement” includes any agreement, transaction, undertaking, action or event (whether legally enforceable or not).