Anti-avoidance Anti-avoidance

1. 25Managed service companies
2. 26Restrictions on trade loss relief for partners
3. 27Extension of restrictions on allowable capital losses
4. 28Restriction on expenses of management
5. 29Life policies etc: effect of rebated or reinvested commission
6. 30Avoidance involving financial arrangements
7. 31Companies carrying on business of leasing plant or machinery
8. 32Restrictions on companies buying losses or gains: tax avoidance schemes
9. 33Lloyd's corporate members: restriction of group relief
10. 34Employee benefit contributions
11. 35Schemes etc designed to increase double taxation relief