PART 1Secondary Class 1 contributions
Special tax sites
4Anti-avoidance
(1)
Section 1 does not apply if it would otherwise apply only as a result of avoidance arrangements.
(2)
In this section—
“arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable;
“avoidance arrangements” means any arrangements which it is reasonable in all the circumstances—
(a)
to conclude are, or include steps that are, contrived, abnormal or lacking a genuine commercial purpose, or
(b)
to regard as circumventing the intended limits of the application of section 1 or otherwise exploiting shortcomings in that section or in provision made in or under sections 2 and 3.