[F1257LEThe no tax avoidance requirementU.K.
This section has no associated Explanatory Notes
The investment must not be made as part of any arrangements the main purpose or one of the main purposes of which is the avoidance of tax.]
Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1