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Miscellaneous Miscellaneous

United Kingdom

  1. 1301Restriction of deductions for annual payments
  2. 1301ARestriction of deductions for interest
  3. 1301BQualifying charitable donations
  4. 1302Social security contributions
  5. 1303Penalties, interest and VAT surcharges and interest
  6. 1304Crime-related payments
  7. 1305Dividends and other distributions
  8. 1305AAvoidance schemes involving the transfer of corporate profits
  9. 1305BAvoidance schemes involving certain non-derecognition liabilities

Notes on Chapter 1

Modifications

C1

Pt. 20 Ch. 1 applied by 1989 c. 26, s. 85(2BA) (as substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 348(4) (with Sch. 2 Pts. 1, 2))

C2

Pt. 20 Ch. 1 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 92(4) (with s. 147, Sch. 17)