Chapter 17 Other anti-avoidance
From legislation.gov.uk
Contents
- Crossheading Relevant transactions
- Crossheading Restrictions on allowances
- Crossheading Finance leases and certain operating leases
- Crossheading Sale and finance leasebacks
- Crossheading Sale and leaseback: election for special treatment
- Crossheading Finance leaseback: parties' income and profits
- Crossheading Disposal of plant or machinery subject to lease where income retained
- Crossheading Miscellaneous and supplementary