Related Commentary  Related HMRC Manuals

98A(1)  Post-cessation trade relief is not available to a person in respect of a payment or an event which is made or occurs directly or indirectly in consequence of, or otherwise in connection with, relevant tax avoidance arrangements (and, accordingly, no section 261D claim may be made in respect of the payment or event).

98A(2)  For this purpose “relevant tax avoidance arrangements” means arrangements–

(a)to which the person is a party, and

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