Well that was my memory of it, how they put it can be read here, section B2.<p><a href="https:&#x2F;&#x2F;www.gov.uk&#x2F;government&#x2F;uploads&#x2F;system&#x2F;uploads&#x2F;attachment_data&#x2F;file&#x2F;399270&#x2F;2__HMRC_GAAR_Guidance_Parts_A-C_with_effect_from_30_January_2015_AD_V6.pdf" rel="nofollow">https:&#x2F;&#x2F;www.gov.uk&#x2F;government&#x2F;uploads&#x2F;system&#x2F;uploads&#x2F;attachm...</a>