Chapter 5 Sales of lessors: anti-avoidance provisions
From legislation.gov.uk
Contents
- Section 432 Restrictions on relief for Chapter 3 or 4 expenses: introduction
- Section 433 Restrictions applying to the restricted loss amount
- Section 433A Restrictions not applying to the restricted loss amount
- Section 434 Introduction to sections 435 and 436
- Section 435 Disregard of increases and decreases in certain amounts
- Section 436 Balance sheet amounts determined on assumption company has no liabilities