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Corporation Tax Act 2009

Crossheading Unallowable purposes and tax relief schemes

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Section 441 Loan relationships for unallowable purposes
Section 442 Meaning of “unallowable purpose”
Section 443 Restriction of relief for interest where tax relief schemes involved

Chapter 15 Tax avoidance
Crossheading Unallowable purposes and tax relief schemes

Crossheading Unallowable purposes and tax relief schemes

From legislation.gov.uk

Contents

Section 441 Loan relationships for unallowable purposes
Section 442 Meaning of “unallowable purpose”
Section 443 Restriction of relief for interest where tax relief schemes involved