Crossheading Anti-diversion rule
From legislation.gov.uk
Contents
- Section 18G Anti-diversion rule
- Section 18H What are “diverted profits”?
- Section 18HA Modification of Chapter 3 of Part 9A of TIOPA 2010
- Section 18HB Modification of Chapter 4 of Part 9A of TIOPA 2010
- Section 18HC Modification of Chapter 5 of Part 9A of TIOPA 2010
- Section 18HD Modification of Chapter 7 of Part 9A of TIOPA 2010
- Section 18HE Modification of Chapter 9 of Part 9A of TIOPA 2010
- Section 18I Exemptions from anti-diversion rule
- Section 18IA The excluded territories exemption
- Section 18IB The low profits exemption
- Section 18IC The low profit margin exemption
- Section 18ID The tax exemption