Links from Section 531AAQ | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) Where arrangements are entered into by connected persons and it would be reasonable to consider that one of the main purposes of those arrangements, or any part of them, is to avoid the application of section 531AAH by having a first supply of that product before 1 September 2023, then subsection (2) shall apply as if those arrangements, or that part of them, had not been entered into. |
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Links to Section 531AAQ (from within TaxSource Total) | ||
None |