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Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Deduction schemes

  • Section 236 Schemes involving hybrid entities
  • Section 237 Instruments of alterable character
  • Section 238 Shares subject to conversion
  • Section 239 Securities subject to conversion
  • Section 240 Debt instruments treated as equity
  • Section 241 Scheme including issue of shares not conferring qualifying beneficial entitlement
  • Section 242 Scheme including transfer of rights under a security
  1. Part 6 Tax arbitrage
  2. Crossheading Deduction schemes

Crossheading Deduction schemes

From legislation.gov.uk

Contents

  1. Section 236 Schemes involving hybrid entities
  2. Section 237 Instruments of alterable character
  3. Section 238 Shares subject to conversion
  4. Section 239 Securities subject to conversion
  5. Section 240 Debt instruments treated as equity
  6. Section 241 Scheme including issue of shares not conferring qualifying beneficial entitlement
  7. Section 242 Scheme including transfer of rights under a security
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