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HMRC internal manual

International Manual

Distribution exemption: Anti-avoidance legislation: outline

Introduction to the anti avoidance rules

CTA09/S931J to S931Q are anti-avoidance rules. The terms “scheme” and “tax advantage scheme” used in these sections are defined in S931V (see INTM652050 above).

Whenever an anti-avoidance rule applies it has the effect of preventing a distribution from falling into one or more of the exempt classes.