Schedule 9A, paragraph 2(1)

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,

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