SolvedCrossheading Schemes and arrangements designed to increase relief: anti-avoidance
From legislation.gov.uk
Contents
- Section 81 Countering effect of avoidance arrangements
- Section 82 Conditions for the purposes of section 81(1)
- Section 83 Schemes and arrangements referred to in section 82(4)
- Section 84 Section 83(2) and (4): schemes enabling attribution of foreign tax
- Section 85 Section 83(2) and (4): schemes about effect of paying foreign tax
- Section 85A Section 83(2) and (4): schemes involving deemed foreign tax
- Section 86 Section 83(2) and (4): schemes about claims or elections etc
- Section 87 Section 83(2) and (4): schemes that would reduce a person's tax liability
- Section 88 Section 83(2) and (4): schemes involving tax-deductible payments
- Section 89 Contents of counteraction notice
- Section 90 Consequences of counteraction notices
- Section 91 Counteraction notices given before tax return made
- Section 92 Counteraction notices given after tax return made
- Section 93 Amendment, closure notices and discovery assessments in section 92 cases
- Section 94 Information made available for the purposes of section 92(4)
- Section 95 Interpretation of sections 89 to 94