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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 6 Tax avoidance

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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”

Taxation (International and Other Provisions) Act 2010
Chapter 6 · Tax avoidance

Section 312 | Meaning of “scheme” and “excluded scheme”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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