Clause 70
Finance (No. 2) Bill
Amendment proposed [this day]: No. 106, 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.'.—[Mr. Goodman.]