Crossheading Exempt classes: anti-avoidance
From legislation.gov.uk
Contents
- Section 931J Schemes involving manipulation of controlled company rules
- Section 931K Schemes involving quasi-preference or quasi-redeemable shares
- Section 931L Schemes involving manipulation of portfolio holdings rule
- Section 931M Schemes in the nature of loan relationships
- Section 931N Schemes involving distributions for which deductions are given
- Section 931O Schemes involving payments for distributions
- Section 931P Schemes involving payments not on arm's length terms
- Section 931Q Schemes involving diversion of trade income