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Contents

Legislation
Finance Act 2004

Chapter 10 Avoidance: miscellaneous

  • Section 134 Finance leasebacks
  • Section 135 Rent factoring of leases of plant or machinery
  • Section 136 Manufactured dividends
  • Section 137 Manufactured payments under arrangements having an unallowable purpose
  • Section 138 Gilt strips
  • Section 139 Gifts of shares, securities and real property to charities etc
  • Section 140 Life policies etc.: restriction of corresponding deficiency relief
  1. Part 3 Income tax, corporation tax and capital gains tax
  2. Chapter 10 Avoidance: miscellaneous

Chapter 10 Avoidance: miscellaneous

From legislation.gov.uk

Contents

  1. Section 134 Finance leasebacks
  2. Section 135 Rent factoring of leases of plant or machinery
  3. Section 136 Manufactured dividends
  4. Section 137 Manufactured payments under arrangements having an unallowable purpose
  5. Section 138 Gilt strips
  6. Section 139 Gifts of shares, securities and real property to charities etc
  7. Section 140 Life policies etc.: restriction of corresponding deficiency relief
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