VATLP23000 - Option to tax - anti-avoidance test: contents

1. VATLP23100

   What is the aim of the anti-avoidance test?
2. VATLP23200

   What is the test?
3. VATLP23300

   What is a 'relevant pre-commencement grant'?
4. VATLP23400

   What changes have been made to the anti-avoidance measures?: contents
5. VATLP23500

   How does the anti-avoidance test work in practice?
6. VATLP23600

   What is funding and financing?
7. VATLP23700

   In what circumstances are persons 'connected'?
8. VATLP23800

   What is the meaning of 'occupation'
9. VATLP23900

   What is the meaning of 'eligible purposes'?: contents