SolvedPART 3 Diverted profits tax
From legislation.gov.uk
Contents
- Crossheading Introduction and overview
- Crossheading Charge to tax
- Crossheading Involvement of entities or transactions lacking economic substance
- Crossheading Calculation of taxable diverted profits: section 80 or 81 cases
- Crossheading Avoidance of a UK taxable presence
- Crossheading Calculation of taxable diverted profits: section 86 cases
- Crossheading Duty to notify if within scope
- Crossheading Process for imposing charge
- Crossheading Payment and recovery of tax
- Crossheading Review and appeals
- Crossheading Administration of tax
- Crossheading Interpretation
- Crossheading Final provisions