Schedule 9A, paragraph 2

The Commissioners shall not give a direction under this Schedule by reference to a relevant event if they are satisfied that— had as its main purpose or, as the case may be, as each of its main purposes a genuine commercial purpose unconnected with the fulfilment of the condition specified in paragraph 1(3) above. the change in the treatment of the person, or the transaction in question, This paragraph shall not apply where the relevant event is the termination of a person's treatment as a member of a group by a notice under section 43C(1) or (3).

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Source: legislation.gov.uk · retrieved 2026-07-28