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Legislation

Finance Act 2015

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

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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

Calculation of taxable diverted profits: section 80 or 81 cases
Section 80 or 81 cases where no taxable diverted profits arise

Section 83 | Section 80 or 81 cases where no taxable diverted profits arise

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)