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Legislation
Finance (No. 2) Act 1997

Crossheading Distributions, tax credits etc: avoidance

  • Section 24 Taxation of dealers in respect of distributions etc.
  • Section 25 Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
  • Section 26 Purchase and sale of securities.
  • Section 27 Payments to companies under section 687 of the Taxes Act 1988.
  • Section 28 Arrangements to pass on value of tax credit.
  • Section 29 Unauthorised unit trusts.
  1. Part III Income tax and corporation tax
  2. Crossheading Distributions, tax credits etc: avoidance

Crossheading Distributions, tax credits etc: avoidance

From legislation.gov.uk

Contents

  1. Section 24 Taxation of dealers in respect of distributions etc.
  2. Section 25 Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
  3. Section 26 Purchase and sale of securities.
  4. Section 27 Payments to companies under section 687 of the Taxes Act 1988.
  5. Section 28 Arrangements to pass on value of tax credit.
  6. Section 29 Unauthorised unit trusts.
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