Calculation of taxable diverted profits: section 80 or 81 cases Calculation of taxable diverted profits: section 80 or 81 casesF1
Repealed
- 82Calculation of taxable diverted profits in section 80 or 81 case: introduction
- 83Section 80 or 81 cases where no taxable diverted profits arise
- 84Section 80 or 81: calculation of profits by reference to the actual provision
- 85Section 80 or 81: calculation of profits by reference to the relevant alternative provision
Annotations
Textual amendments
- F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)