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Legislation

Finance Act 1994

Crossheading Anti-avoidance and related provisions

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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
Qualifying contracts for unallowable purposes

Section 168A | Qualifying contracts for unallowable purposes

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss.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)}