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Legislation

Corporation Tax Act 2009

Crossheading Counteracting avoidance arrangements

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Section 698B Counteracting effect of avoidance arrangements
Section 698C Interpretation of section 698B
Section 698D Examples of results that may indicate exclusion not applicable

Chapter 11 Tax avoidance
Crossheading Counteracting avoidance arrangements

Crossheading Counteracting avoidance arrangements

From legislation.gov.uk

Contents

Section 698B Counteracting effect of avoidance arrangements
Section 698C Interpretation of section 698B
Section 698D Examples of results that may indicate exclusion not applicable