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Legislation

Finance Act 2015

Crossheading Involvement of entities or transactions lacking economic substance

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Section 80 UK company: involvement of entities or transactions lacking economic substance
Section 81 Non-UK company: involvement of entities or transactions lacking economic substance

Involvement of entities or transactions lacking economic substance
UK company: involvement of entities or transactions lacking economic substance

Section 80 | UK company: involvement of entities or transactions lacking economic substance

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)