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Legislation

Corporation Tax Act 2010

Chapter 5 Sales of lessors: anti-avoidance provisions

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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

Part 9 Leasing plant or machinery
Chapter 5 Sales of lessors: anti-avoidance provisions

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