# Corporation Tax Act 2009, Section 689: Overview of Chapter

Extent: E+W+S+N.I.

(1) This Chapter contains rules connected with tax avoidance.
(2) In particular—
(a) for rules about unallowable purposes, see sections 690 to 692,
(b) for rules relating to credits and debits where transactions are not at arm's length, see sections 693 to 695,
(c) for rules relating to credits and debits in the case of transactions with non-UK residents, see sections 696 and 697, ...
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) for rules about debits arising as a result of the derecognition of derivative contracts, see section 698A, and
(f) for rules dealing with tax avoidance arrangements, see sections 698B to 698D.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/689 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-689
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.