S.L. 123.176 Art. 6The Commissioner shall determine the relevant liability to tax in such manner so that no undue advantage is obtained.

Without prejudice to the provisions of article 51 of the

Act, where in relation to a transaction, or to a series of transactions, sums are determined such that the undertaking, the shareholder or shareholders thereof, or any person which is controlled and beneficially owned directly or indirectly to the extent of more than

50% by the same shareholders, is in a position to obtain an undue advantage which has the effect of reducing their liability to tax in a manner which is not reconcilable with the object and purpose of these rules, the Commissioner shall determine the relevant liability to tax in such manner and in such amount as may be necessary so as to nullify any such benefit or advantage.