Article 130 provides a safe harbor from the General Anti-Avoidance Rules of this Section. It stipulates that these anti-avoidance provisions shall not apply to transactions where the primary purpose is the incorporation of a company to carry on a business previously conducted by a natural person. This recognizes that moving from an individual establishment to a corporate structure is a legitimate business evolution and should not be challenged as a tax-avoidance scheme, even if the corporate form offers different tax attributes than the individual form.