Part 2 General provisions
United Kingdom
- Transactions treated as taking place at arm’s length
- Application of general provision as to allowable deductions
- Prohibition of deductions for payments in respect of intangible assets
- Prohibition of deductions for interest or other financing costs
- Provision of goods or services for permanent establishment
Notes on Schedule A1
Textual amendments
- F1
Sch. A1 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 278, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F2
Sch. A1 inserted (with effect in accordance with s. 149(6) of the amending Act) by Finance Act 2003 (c. 14), s. 149(3), Sch. 25