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Legislation
Finance Act 2015

Crossheading Anti-avoidance

  • Section 117 Disclosure of tax avoidance schemes
  • Section 118 Accelerated payments and group relief
  • Section 119 Promoters of tax avoidance schemes
  • Section 120 Penalties in connection with offshore matters and offshore transfers
  • Section 121 Penalties in connection with offshore asset moves
  1. Anti-avoidance
  2. Accelerated payments and group relief

Section 118 | Accelerated payments and group relief

From legislation.gov.uk

Schedule 18 contains provision about the relationship between accelerated payments and group relief.

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