OpenLegislation

Anti-avoidance etc Anti-avoidance etcF1

  1. 1217RLTax avoidance arrangements
  2. 1217RMTransactions not entered into for genuine commercial reasons

Annotations

Textual amendments

F1

Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1

Notes on Part 15D

Modifications

C1

Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)

Notes on Chapter 3

Modifications

C1

Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)