§ 5. Nothing in this Part and nothing done under it shall be regarded as a scheme or arrangement for the purposes of section 30 of the Taxation of Chargeable Gains Act 1992 (tax—free benefits).
§ 5. Nothing in this Part and nothing done under it shall be regarded as a scheme or arrangement for the purposes of section 30 of the Taxation of Chargeable Gains Act 1992 (tax—free benefits).