Schedule 9 Transitionals and savings etc
- 1General provisions
- 2Changes in the law
- 3Double taxation relief
- 4Transfer pricing
- 5Advance pricing agreements
- 6Tax avoidance (arbitrage)
- 7Tax treatment of financing costs and income
- 8Offshore funds
- 9Oil activities
- 10Alternative finance arrangements
- 11Sale and lease-back etc
- 12Factoring of income etc
- 13Miscellaneous relocations