Schedule 30 Section 208 or 208A penalty: value of the denied advantageF1
- Introduction
- Value of denied advantage: normal rule
- Value of denied advantage: losses
- Value of denied advantage: deferred tax
Annotations
Textual amendments
- F1
Words in Sch. 30 heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 10