| INTM286010 |
Anti-diversion rule: introduction |
| INTM286020 |
Anti-diversion rule: lower level of tax test |
| INTM286030 |
Anti-diversion rule: motive test |
| INTM286040 |
Anti-diversion rule: motive test: condition A |
| INTM286050 |
Anti-diversion rule: motive test: condition B |
| INTM286060 |
Anti-diversion rule: proportionate reduction where motive test not met |
| INTM286070 |
Anti-diversion rule: transitional provisions |
| INTM286080 |
Anti-diversion rule: safe harbour provisions |
| INTM286090 |
Anti-diversion rule: cases where safe harbour provisions not met |
| INTM286100 |
Anti-diversion rule: “Period of Grace” clearances |
| INTM286110 |
Anti-diversion rule: proportionate reduction where tainted relevant transactions arise |
