Commentary on Sections Overview Overview Section 307: Schemes involving manipulation of rules in Chapters 3 and 4
590.This section is directed at schemes manipulating the tested expense amount, the tested income amount or the available amount, or any combination of these three by considering the aggregate effect of these three amounts – the “relevant net deduction” – defined in section 308. It is based on paragraph 48 of Schedule 15 to FA 2009.