Skip to content

Contents

Legislation

Finance Act 1994

Crossheading Anti-avoidance and related provisions

Find in this level

Section 165 Transfers of value by qualifying companies.
Section 166 Transfers of value to associated companies.
Section 167 Transactions not at arm’s length.
Section 168 Qualifying contracts with non-residents.
Section 168A Qualifying contracts for unallowable purposes

Anti-avoidance and related provisions
Transactions not at arm’s length.

Section 167 | Transactions not at arm’s length.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)