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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Consequences of deduction notices

  • Section 243 Consequences of deduction notices
  • Section 244 The rule against double deduction
  • Section 245 Application of the rule against deduction for untaxable payments
  • Section 246 Cases where payee's non-liability treated as not a result of scheme
  • Section 247 Cases where payee treated as having reduced liability as a result of scheme
  • Section 248 The rule against deduction for untaxable payments
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /Part 6 Tax arbitrage

Crossheading Consequences of deduction notices

From legislation.gov.uk

Contents

  1. Section 243 Consequences of deduction notices
  2. Section 244 The rule against double deduction
  3. Section 245 Application of the rule against deduction for untaxable payments
  4. Section 246 Cases where payee's non-liability treated as not a result of scheme
  5. Section 247 Cases where payee treated as having reduced liability as a result of scheme
  6. Section 248 The rule against deduction for untaxable payments
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