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Legislation

Corporation Tax Act 2009

Crossheading Counteracting avoidance arrangements

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Section 455B Counteracting effect of avoidance arrangements
Section 455C Interpretation of section 455B
Section 455D Examples of results that may indicate exclusion not applicable

Chapter 15 Tax avoidance
Crossheading Counteracting avoidance arrangements

Crossheading Counteracting avoidance arrangements

From legislation.gov.uk

Contents

Section 455B Counteracting effect of avoidance arrangements
Section 455C Interpretation of section 455B
Section 455D Examples of results that may indicate exclusion not applicable