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Contents

Legislation

Finance Act 2007

Crossheading Anti-avoidance

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Section 25 Managed service companies
Section 26 Restrictions on trade loss relief for partners
Section 27 Extension of restrictions on allowable capital losses
Section 28 Restriction on expenses of management
Section 29 Life policies etc: effect of rebated or reinvested commission
Section 30 Avoidance involving financial arrangements
Section 31 Companies carrying on business of leasing plant or machinery
Section 32 Restrictions on companies buying losses or gains: tax avoidance schemes
Section 33 Lloyd's corporate members: restriction of group relief
Section 34 Employee benefit contributions
Section 35 Schemes etc designed to increase double taxation relief

Anti-avoidance
Avoidance involving financial arrangements

Section 30 | Avoidance involving financial arrangements

From legislation.gov.uk

Schedule 5 contains provision in relation to tax avoidance involving financial arrangements.