http://www.legislation.gov.uk/id/ukpga/2015/11

F1110“The insufficient economic substance condition”

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Annotations:

Amendments (Textual)

F1Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)