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Introduction to the anti avoidance rules

CTA09/S931J to S931Q are anti-avoidance rules. The terms 鈥渟cheme鈥� and 鈥渢ax advantage scheme鈥� 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.