Calculation of taxable diverted profits: section 86 cases Calculation of taxable diverted profits: section 86 casesF1

Repealed

1. 88Calculation of taxable diverted profits in section 86 case: introduction
2. 89Section 86: calculation of profits where only tax avoidance condition is met
3. 90Section 86: mismatch condition is met: calculation of profits by reference to the actual provision
4. 91Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision