There is anti-avoidance legislation in FA02/SCH13/PARA24
intended to prevent artificially inflated claims for VRR or vaccine
tax credit.
Do not give a company VRR or vaccine tax credit for an
accounting period if arrangements have been entered into whose
object, or one of whose main objects, is to let the company obtain
a greater amount of VRR or vaccine tax credit than it would
otherwise be entitled to.
This provision mirrors that for the general R&D tax
credit relief.
