Part 4 Cell companies and anti-avoidanceF1F2

Annotations

Textual amendments

F1

Sch. 1A inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14

F2

Sch. 1A Pt. 4 heading substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2026 (c. 11), s. 40(2)(4)