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Legislation
Finance Act 2008

Crossheading Other anti-avoidance provisions

  • Section 60 Restrictions on trade loss relief for individuals
  • Section 61 Non-active partners
  • Section 62 Financial arrangements avoidance
  • Section 63 Manufactured payments
  • Section 64 Controlled foreign companies
  • Section 65 Intangible fixed assets: related parties
  • Section 66 Repeal of obsolete anti-avoidance provisions
  1. Part 2 Income tax, corporation tax and capital gains tax_general
  2. Crossheading Other anti-avoidance provisions

Crossheading Other anti-avoidance provisions

From legislation.gov.uk

Contents

  1. Section 60 Restrictions on trade loss relief for individuals
  2. Section 61 Non-active partners
  3. Section 62 Financial arrangements avoidance
  4. Section 63 Manufactured payments
  5. Section 64 Controlled foreign companies
  6. Section 65 Intangible fixed assets: related parties
  7. Section 66 Repeal of obsolete anti-avoidance provisions
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