Related Commentary  Related HMRC Manuals

931P(1)  This section applies to a dividend or other distribution that would, apart from this section, fall into an exempt class.

931P(2)  The distribution does not fall into an exempt class if–

(a)the distribution is made as part of a tax advantage scheme, and

(b)the following condition is met.

931P(3)  The condition is that–

(a)the scheme includes a payment or receipt, or the giving up of a right to income, by a relevant person in respect of goods or services, and

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