Common use of Anti-avoidance Clause in Contracts

Anti-avoidance. 13.1 The Company has not been a party to, nor has it been otherwise involved in, any transaction, scheme or arrangement containing steps or stages that have no commercial purpose or designed wholly or mainly for the purpose of avoiding or deferring Tax or reducing a liability to Tax or amounts to be accounted for under PAYE.

Anti-avoidance. 13.1 The Company has not been a party to, nor has it been to or otherwise involved in, in any transaction, scheme or arrangement containing steps arrangement, the sole or stages that have no commercial purpose or designed wholly or mainly for the main purpose of avoiding which, or deferring Tax one of the main purposes of which, was to avoid or reducing defer a liability to Tax or amounts to be accounted for under PAYETaxation.

Anti-avoidance. 13.1 The Company has not been a party to, nor or has it been otherwise involved in, any transaction, scheme or arrangement designed wholly or mainly or containing steps or stages that have having no commercial purpose or and designed wholly or mainly for the purpose of avoiding or deferring Tax or reducing a liability to Tax or amounts to be accounted for under PAYE.

Anti-avoidance. 13.1 The Company has not entered into or been a party to, nor has it been otherwise involved in, to any transaction, scheme or arrangement containing steps or stages that have which has no commercial purpose or designed wholly of which the main purpose, or mainly for one of the purpose main purposes, was the avoidance of avoiding or deferring Tax the reduction in or reducing the deferral of a liability to Tax or amounts to be accounted for under PAYETax.