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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
Intangible fixed assets: related parties

Section 65 | Intangible fixed assets: related parties

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 65 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)