SCHEDULES

SCHEDULE 15U.K.Tax treatment of financing costs and income

Part 6U.K.Anti-avoidance

Schemes involving manipulation of rules in Part 2U.K.

F147U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Schemes involving manipulation of rules in Parts 3 and 4U.K.

F148U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Meaning of “relevant net deduction”U.K.

F149U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Calculation of amountsU.K.

F150U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Meaning of “carried-back amount” and “carried-forward amount”U.K.

F151U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Schemes involving manipulation of rules in Part 5U.K.

F152U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Meaning of “scheme” and “excluded scheme”U.K.

F153U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)