Chapter 5 Sales of lessors: anti-avoidance provisions

United Kingdom

1. 432Restrictions on relief for Chapter 3 or 4 expenses: introduction
2. 433Restrictions applying to the restricted loss amount
3. 433ARestrictions not applying to the restricted loss amount
4. 434Introduction to sections 435 and 436
5. 435Disregard of increases and decreases in certain amounts
6. 436Balance sheet amounts determined on assumption company has no liabilities