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Legislation
Finance Act 2012

Crossheading Anti-avoidance

  • Section 22 Treatment of the receipt of manufactured overseas dividends
  • Section 23 Loan relationships: debts becoming held by connected company
  • Section 24 Companies carrying on businesses of leasing plant or machinery
  1. CHAPTER 3 Corporation tax: general
  2. Crossheading Anti-avoidance

Crossheading Anti-avoidance

From legislation.gov.uk

Contents

  1. Section 22 Treatment of the receipt of manufactured overseas dividends
  2. Section 23 Loan relationships: debts becoming held by connected company
  3. Section 24 Companies carrying on businesses of leasing plant or machinery
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