http://www.legislation.gov.uk/ukpga/2011/3/section/10/enactedNational Insurance Contributions Act 2011National insuranceInsuranceIncomeTaxIncome taxenKing's Printer of Acts of Parliament2015-01-19 Part 2 10 1 This Part does not apply if P starts the new business pursuant to avoidance arrangements. 2 Arrangements are “avoidance arrangements” if the main purpose, or one of the main purposes, of P in being a party to them is to secure that activities which might otherwise have been carried on as part of another business (whether by Por any other person) are carried on by P as part of the new business in order to obtain deductions or refunds (or increased deductions or refunds) under this Part.