Common use of Anti-avoidance Clause in Contracts

Anti-avoidance. 13.1 The Group has not in the period of three years ending on the date of this agreement been party to any non-arm’s length transaction. 13.2 The Group has not in the period of three years ending on the date of this agreement been party to or otherwise involved in any scheme or arrangement designed partly or wholly for the purpose of avoiding, deferring or reducing any liability to Tax or amounts to be accounted for under PAYE. 13.3 The Group has never entered into a scheme or arrangement where either the Group or the scheme provider, promoter or introducer is required by law to notify details of the scheme or arrangement to a Tax Authority.

Anti-avoidance. 13.1 The Group Company has not in the period of three years ending on the date of this agreement Agreement been party to any non-arm’s length transaction. 13.2 The Group Company has not in the period of three years ending on the date of this agreement Agreement been party to or otherwise involved in any scheme or arrangement designed partly or wholly for the purpose of avoiding, deferring or reducing any liability to Tax or amounts to be accounted for under PAYE. 13.3 The Group Company has never entered into a scheme or arrangement where either the Group Company or the scheme provider, promoter or introducer is required by law to notify details of the scheme or arrangement to a Tax Authority.