F1C1Part 7Tax treatment of financing costs and income
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 7 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 38 (with Sch. 3 paras. 37, 39, 40)
F1CHAPTER 6Tax avoidance
F1305ASchemes preventing this Part applying to a large group
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F1306Schemes involving manipulation of rules in Chapter 2
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F1307Schemes involving manipulation of rules in Chapters 3 and 4
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F1308Meaning of “relevant net deduction”
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F1309Calculation of amounts
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F1310Meaning of “carried-back amount” and “carried-forward amount”
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F1311Schemes involving manipulation of rules in Chapter 5
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F1312Meaning of “scheme” and “excluded scheme”
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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)