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Legislation
Finance Act 2015

Crossheading Calculation of taxable diverted profits: section 80 or 81 cases

  • Section 82 Calculation of taxable diverted profits in section 80 or 81 case: introduction
  • Section 83 Section 80 or 81 cases where no taxable diverted profits arise
  • Section 84 Section 80 or 81: calculation of profits by reference to the actual provision
  • Section 85 Section 80 or 81: calculation of profits by reference to the relevant alternative provision
  1. PART 3 Diverted profits tax
  2. Crossheading Calculation of taxable diverted profits: section 80 or 81 cases

Crossheading Calculation of taxable diverted profits: section 80 or 81 cases

From legislation.gov.uk

Contents

  1. Section 82 Calculation of taxable diverted profits in section 80 or 81 case: introduction
  2. Section 83 Section 80 or 81 cases where no taxable diverted profits arise
  3. Section 84 Section 80 or 81: calculation of profits by reference to the actual provision
  4. Section 85 Section 80 or 81: calculation of profits by reference to the relevant alternative provision
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