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Legislation
Finance Act 2011

Crossheading Anti-avoidance provisions

  • 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
  1. Part 2 Income tax, corporation tax and capital gains tax
  2. Crossheading Anti-avoidance provisions

Crossheading Anti-avoidance provisions

From legislation.gov.uk

Contents

  1. Section 26 Employment income provided through third parties
  2. Section 27 Tainted charity donations
  3. Section 28 Amounts not fully recognised for accounting purposes
  4. Section 29 Loan relationships involving connected debtor and creditor
  5. Section 30 Group mismatch schemes
  6. Section 31 Company ceasing to be member of group: availability of relief
  7. Section 32 Leasing businesses
  8. Section 33 Long funding finance leases
  9. Section 34 Investment companies
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