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Legislation

Finance Act 2015

Crossheading Calculation of taxable diverted profits: section 86 cases

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Section 88 Calculation of taxable diverted profits in section 86 case: introduction
Section 89 Section 86: calculation of profits where only tax avoidance condition is met
Section 90 Section 86: mismatch condition is met: calculation of profits by reference to the actual provision
Section 91 Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision

Calculation of taxable diverted profits: section 86 cases
Section 86: mismatch condition is met: calculation of profits by reference to the actual provision

Section 90 | Section 86: mismatch condition is met: calculation of profits by reference to the actual provision

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)