Chapter 10 Avoidance: miscellaneous
From legislation.gov.uk
Contents
- 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