1169(1) To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be disregarded for the purposes mentioned in subsection (2).
1169(2) Those purposes are determining for an accounting period the amount of–
(a)any relief to which a company is entitled under Chapter 2,
(b)any land remediation tax credits to which a company is entitled under section 1151,
(c)any relief to which a company carrying on basic life assurance and general annuity business is entitled under section 1161 or 1162, and