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Contents

Legislation

Finance Act 2004

Chapter 10 Avoidance: miscellaneous

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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

Chapter 10 · Avoidance: miscellaneous
Gifts of shares, securities and real property to charities etc

Section 139 | Gifts of shares, securities and real property to charities etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed