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Schedule 6 Tax treatment of receipts by way of reverse premiumF1

United Kingdom Repealed

  1. Application of this Schedule
  2. Tax treatment of receipts by way of reverse premium
  3. Arrangements not at arm’s length
  4. Special rules for insurance companies carrying on life assurance business
  5. Exclusion of receipts taken into account for capital allowances
  6. ...
  7. Exclusion of consideration under sale and lease-back arrangement
  8. Connected persons and relevant arrangements

Annotations

Textual amendments

F1

Sch. 6 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 459, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)