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Exempt classes: anti-avoidance Exempt classes: anti-avoidanceF1

  1. 931JSchemes involving manipulation of controlled company rules
  2. 931KSchemes involving quasi-preference or quasi-redeemable shares
  3. 931LSchemes involving manipulation of portfolio holdings rule
  4. 931MSchemes in the nature of loan relationships
  5. 931NSchemes involving distributions for which deductions are given
  6. 931OSchemes involving payments for distributions
  7. 931PSchemes involving payments not on arm's length terms
  8. 931QSchemes involving diversion of trade income

Annotations

Textual amendments

F1

Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)

Notes on Part 9A

Modifications

C1

Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)

C2

Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)