SolvedCrossheading Interpretation
From legislation.gov.uk
Contents
- Section 106 “The participation condition”
- Section 107 “Effective tax mismatch outcome”
- Section 108 Provision supplementing section 107
- Section 109 “Excepted loan relationship outcome”
- Section 110 “The insufficient economic substance condition”
- Section 111 “Transaction” and “series of transactions”
- Section 111A Adjustment required to be made to the material provision
- Section 112 Treatment of a person who is a member of a partnership
- Section 113 “Accounting period” and “corresponding accounting period”
- Section 114 Other defined terms in Part 3
- Section 114A Application of section 124 of TIOPA 2010 in relation to diverted profits tax