Chapter 4 Avoidance involving tax arbitrageFrom legislation.gov.ukDetailsContentsSection 24 Deduction casesSection 25 Rules relating to deductionsSection 26 Receipts casesSection 27 Rule as to qualifying paymentSection 28 Notices under sections 24 and 26Section 29 Amendments relating to company tax returnsSection 30 InterpretationSection 31 Commencement
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