CA28000 | PMA: Anti-avoidance: Contents

Contents11 entries

1. CA28100PMA: Anti-avoidance: Introduction
2. CA28200PMA: Anti-avoidance: Relevant transactions
3. CA28300PMA: Anti-avoidance: Restriction on allowances
4. CA28400PMA: Anti-avoidance: Finance leases - outline and meaning of finance lease
5. CA28450PMA: Anti-avoidance: Finance leases - restriction on qualifying expenditure
6. CA28500PMA: Anti-avoidance: Finance leases - meaning of sale and finance leaseback
7. CA28600PMA: Anti-avoidance: Finance leases - lessor not bearing non-compliance risk
8. CA28650PMA: Anti-avoidance: Election for revised qualifying expenditure in sale and leaseback cases
9. CA28700PMA: Anti-avoidance: Assets being acquired by the seller on hire purchase
10. CA28800PMA: Anti-avoidance: Extended meaning of connected persons
11. CA28550PMA: Anti-avoidance: Seller's disposal value and buyer's qualifying expenditure restricted