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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. Amounts not fully recognised for accounting purposes

Section 28 | Amounts not fully recognised for accounting purposes

From legislation.gov.uk

Schedule 4 contains amendments of Parts 5 and 7 of CTA 2009 (loan relationships and derivative contracts) relating to cases where amounts are not fully recognised for accounting purposes.

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