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Legislation

Finance (No. 2) Act 2005

Chapter 4 Avoidance involving tax arbitrage

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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

Chapter 4 · Avoidance involving tax arbitrage
Rule as to qualifying payment

Section 27 | Rule as to qualifying payment

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

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Ss. 24-28 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8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)