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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 17: Manufactured payments and repos

Chapter 4: Further provision about manufactured payments
Section 800: Arrangements with an unallowable purpose

2402.This section states when arrangements have an unallowable purpose for the purposes of section 799 of this Act. It is based on paragraph 7A of Schedule 23A to ICTA.

2403.Subsections (2) and (3) define arrangements having an unallowable purpose.

2404.Subsection (5) restricts the business and other commercial purposes of a company to the purposes of activities in respect of which it is within the charge to corporation tax.

2405.Subsections (6) and (7) limit the extent to which a tax avoidance purpose can be a business or other commercial purpose of the company.

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