39Non-domestic rates avoidance arrangementsS
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Nodiadau Esboniadol
(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).
Commencement Information
I1S. 39 in force at 5.11.2020 by S.S.I. 2020/327, sch.