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Legislation

Corporation Tax Act 2009

Crossheading Transactions not at arm's length

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Section 693 Bringing into account adjustments under Part 4 of TIOPA 2010
Section 694 Exchange gains and losses
Section 695 Transfers of value to connected companies
Section 695A Disguised distribution arrangements involving derivative contracts

Chapter 11 Tax avoidance
Crossheading Transactions not at arm's length

Crossheading Transactions not at arm's length

From legislation.gov.uk

Contents

Section 693 Bringing into account adjustments under Part 4 of TIOPA 2010
Section 694 Exchange gains and losses
Section 695 Transfers of value to connected companies
Section 695A Disguised distribution arrangements involving derivative contracts