Skip to content

Contents

Legislation

Finance Act 2000

Crossheading Other relieving provisions

Find in this level

Section 83 Relief for interest on loans to buy annuities.
Section 84 Exemption of payments under New Deal 50plus.
Section 85 Exemption of payments under Employment Zones programme.
Section 86 Loan where return bears inverse relationship to results.
Section 87 Tax treatment of acquisition, disposal or revaluation of certain rights.
Section 88 Contributions to local enterprise agencies, etc.
Section 89 Waste disposal: entitlement of successor to allowances.

Other relieving provisions
Loan where return bears inverse relationship to results.

Section 86 | Loan where return bears inverse relationship to results.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 86 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)