Commentary on Sections Glossary Structure of Part 2 Section 148: Exclusions: object to secure deferment
565.This section is based on part of section 33D(4) of CAA 1990. It is an anti-avoidance provision which stops expenditure qualifying for attribution if deferment of a balancing charge was the object or one of the main objects of the transaction (or transactions) by which the ship was provided.