Chapter 6 Tax avoidanceF1

United Kingdom Repealed

1. 305ASchemes preventing this Part applying to a large group
2. 306Schemes involving manipulation of rules in Chapter 2
3. 307Schemes involving manipulation of rules in Chapters 3 and 4
4. 308Meaning of “relevant net deduction”
5. 309Calculation of amounts
6. 310Meaning of “carried-back amount” and “carried-forward amount”
7. 311Schemes involving manipulation of rules in Chapter 5
8. 312Meaning of “scheme” and “excluded scheme”