Anti-avoidance provisions Anti-avoidance provisions
- 26Employment income provided through third parties
- 27Tainted charity donations
- 28Amounts not fully recognised for accounting purposes
- 29Loan relationships involving connected debtor and creditor
- 30Group mismatch schemes
- 31Company ceasing to be member of group: availability of relief
- 32Leasing businesses
- 33Long funding finance leases
- 34Investment companies