Part 3 Diverted profits taxF1

Repealed

1. Introduction and overview
2. Charge to tax
3. Involvement of entities or transactions lacking economic substance
4. Calculation of taxable diverted profits: section 80 or 81 cases
5. Avoidance of a UK taxable presence
6. Calculation of taxable diverted profits: section 86 cases
7. Duty to notify if within scope
8. Process for imposing charge
9. Payment and recovery of tax
10. Review and appeals
11. Administration of tax
12. Interpretation
13. Final provisions