Part 6 Anti-avoidance

1. Schemes involving manipulation of rules in Part 2
2. Schemes involving manipulation of rules in Parts 3 and 4
3. Meaning of “relevant net deduction”
4. Calculation of amounts
5. Meaning of “carried-back amount” and “carried-forward amount”
6. Schemes involving manipulation of rules in Part 5
7. Meaning of “scheme” and “excluded scheme”