Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 7: Community investment tax relief
Chapter 3: General conditions
Section 235: No tax avoidance purpose
851.This section denies CITR if the investment is part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax. It is based on paragraph 18 of Schedule 16 to FA 2002.
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