OpenLegislation

Anti-avoidance etc Anti-avoidance etcF1

  1. 1217LATax avoidance arrangements
  2. 1217LBTransactions not entered into for genuine commercial reasons

Annotations

Textual amendments

F1

Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2

Notes on Part 15C

Modifications

C1

Pt. 15C modified (with application in accordance with s. 17(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 17(1)(4)