228ZB(1) Subsection (5) applies if there are arrangements in respect of which conditions A to C are met.
228ZB(2) Condition A is that it is reasonable to assume that the main purpose, or one of the main purposes, of the arrangements is to reduce the amount of the reduction under section 228ZA(1) in the individualʼs case–
(a)for the tax year, or
(b)for two or more tax years which include the tax year.
228ZB(3) Condition B is that the arrangements involve either or both of the following–
(a)reducing the individualʼs adjusted income for the tax year, and
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