Involvement of entities or transactions lacking economic substance Involvement of entities or transactions lacking economic substanceF1
Repealed
- 80UK company: involvement of entities or transactions lacking economic substance
- 81Non-UK company: involvement of entities or transactions lacking economic substance
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Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)