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Corporation Tax Act 2009 section 629
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
Section 629 disapplies the group continuity rules for derivative contracts where a transferor is party to a tax avoidance arrangement involving a subsequent transfer by the transferee, but this anti-avoidance rule does not apply to transactions that took place before 16 May 2008.
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