Clause 70
Finance (No.2) Bill
12:45 pm

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Photo of Helen Goodman

Helen Goodman (Bishop Auckland, Labour)

I beg to move amendment No. 106, in page 57, line 10 [Vol I], at end insert—

‘184DA Sections 8, 184A and 184B: meaning of “main purpose”

For the purposes of sections 8, 184A and 184B “main purpose” means a purpose without which the underlying commercial transaction would not have occurred.'.

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