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Legislation
Finance (No. 2) Act 2005

Chapter 4 Avoidance involving tax arbitrage

  • Section 24 Deduction cases
  • Section 25 Rules relating to deductions
  • Section 26 Receipts cases
  • Section 27 Rule as to qualifying payment
  • Section 28 Notices under sections 24 and 26
  • Section 29 Amendments relating to company tax returns
  • Section 30 Interpretation
  • Section 31 Commencement
  1. Chapter 4 · Avoidance involving tax arbitrage
  2. Deduction cases

Section 24 | Deduction cases

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    Ss. 24-28 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 152, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

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