Related Commentary  

492(1)  Subsection (2) applies if–

(a)section 490 applies for an accounting period of a company to a relevant holding held by the company,

(b)a relevant fund enters into any arrangements, or arrangements are entered into that in whole or part relate to a relevant fund, and

(c)the main purpose or one of the main purposes of the arrangements is to obtain a tax advantage for a person.

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