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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. Anti-avoidance provisions
  2. Employment income provided through third parties

Section 26 | Employment income provided through third parties

From legislation.gov.uk

Schedule 2 contains provision about steps which are taken in pursuance of, or which have some other connection with, arrangements concerned with the provision of rewards or recognition or loans in connection with current, former or prospective employments.

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