Part 2

Income tax, corporation tax and capital gains tax
Chapter 4

Avoidance involving tax arbitrage

Deduction cases
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rules relating to deductions
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Receipts cases
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rule as to qualifying payment
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notices under sections 24 and 26
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments relating to company tax returns
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation
30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commencement
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 24-28 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 152, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)
S. 29 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)
S. 30 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 153, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)
S. 31 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 154, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)