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Contents

Legislation

Finance Act 2015

Crossheading Interpretation

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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

Interpretation
“The participation condition”

Section 106 | “The participation condition”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)