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Contents

Legislation

Income Tax Act 2007

Part 13 Tax avoidance

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Chapter 1 Transactions in securities
Chapter 2Transfer of assets abroad Transfer of assets abroad
Chapter 3 Transactions in land
Chapter 4 Sales of occupation income
Chapter 5 Avoidance involving trading losses
Chapter 5A Transfers of income streams
Chapter 5AA Disposals of income streams through partnerships
Chapter 5B Finance arrangements
Chapter 5C Loan or credit transactions
Chapter 5D Disposals of assets through partnerships
Chapter
CHAPTER 5E Disguised investment management fees
CHAPTER 5F Income-based carried interest
Chapter 6 Avoidance involving leases of plant and machinery
Chapter 7 Avoidance involving obtaining tax relief for interest
CHAPTER 8 Tainted charity donations

Income Tax Act 2007
Part 13 Tax avoidance

Part 13 Tax avoidance

From legislation.gov.uk

Contents

Chapter 1 Transactions in securities
Chapter 2Transfer of assets abroad Transfer of assets abroad
Chapter 3 Transactions in land
Chapter 4 Sales of occupation income
Chapter 5 Avoidance involving trading losses
Chapter 5A Transfers of income streams
Chapter 5AA Disposals of income streams through partnerships
Chapter 5B Finance arrangements
Chapter 5C Loan or credit transactions
Chapter 5D Disposals of assets through partnerships
Chapter
CHAPTER 5E Disguised investment management fees
CHAPTER 5F Income-based carried interest
Chapter 6 Avoidance involving leases of plant and machinery
Chapter 7 Avoidance involving obtaining tax relief for interest
CHAPTER 8 Tainted charity donations