+19. When assessing whether a transaction is not structured to provide support as set out in …

19. When assessing whether a transaction is not structured to provide support as set out in …

When assessing whether a transaction is not structured to provide support as set out in paragraph 11, all relevant circumstances should be considered, including the following criteria.

1. Forbhreathnú

,
Teideal Rialáil

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse Ceanglas
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