Miscellaneous anti-avoidance provisions Miscellaneous anti-avoidance provisions

1. 61Financial arrangements avoidance
2. 62Transfers of trade to obtain terminal loss relief
3. 63Sale of lessor companies etc: anti-avoidance
4. 64Leases of plant or machinery
5. 65Long funding leases of films
6. 66Real Estate Investment Trusts
7. 67Deductions for employee liabilities
8. 68Employment loss relief
9. 69No loss relief for losses from contracts for life insurance etc
10. 70Intangible fixed assets and goodwill
11. 71Taxable benefit of living accommodation: lease premiums