SolvedCrossheading Person liable to counteraction of income tax advantages
From legislation.gov.uk
Contents
- Section 684 Person liable to counteraction of income tax advantage
- Section 685 Receipt of consideration in connection with distribution by or assets of close company
- Section 686 Excluded circumstances: fundamental change of ownership
- Section 687 Income tax advantage
- Section 688 Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)
- Section 689 Receipt of consideration in connection with relevant company distribution (circumstance D)
- Section 690 Receipt of assets of relevant company (circumstance E)
- Section 691 Meaning of “relevant company” in sections 689 and 690
- Section 692 Abnormal dividends: general
- Section 693 Abnormal dividends: the excessive return condition
- Section 694 Abnormal dividends: the excessive accrual condition