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Contents

Legislation

Finance Act 2008

Crossheading Other anti-avoidance provisions

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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

Other anti-avoidance provisions
Financial arrangements avoidance

Section 62 | Financial arrangements avoidance

From legislation.gov.uk

Schedule 22 contains provision about avoidance involving financial arrangements.