SolvedCHAPTER 6 Tax avoidance
From legislation.gov.uk
Contents
- Section 305A Schemes preventing this Part applying to a large group
- Section 306 Schemes involving manipulation of rules in Chapter 2
- Section 307 Schemes involving manipulation of rules in Chapters 3 and 4
- Section 308 Meaning of “relevant net deduction”
- Section 309 Calculation of amounts
- Section 310 Meaning of “carried-back amount” and “carried-forward amount”
- Section 311 Schemes involving manipulation of rules in Chapter 5
- Section 312 Meaning of “scheme” and “excluded scheme”