Crossheading Anti-avoidance provisions
From legislation.gov.uk
Contents
- Section 26 Employment income provided through third parties
- Section 27 Tainted charity donations
- Section 28 Amounts not fully recognised for accounting purposes
- Section 29 Loan relationships involving connected debtor and creditor
- Section 30 Group mismatch schemes
- Section 31 Company ceasing to be member of group: availability of relief
- Section 32 Leasing businesses
- Section 33 Long funding finance leases
- Section 34 Investment companies