- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 800
Version Superseded: 01/01/2014
Alternative versions:
- 01/04/2010- Amendment
- 17/07/2012
Point in time - 01/01/2014- Amendment
Status:
Point in time view as at 17/07/2012. This version of this provision has been superseded.
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Corporation Tax Act 2010, Section 800 is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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800Arrangements with an unallowable purposeU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purposes of section 799.
(2)Arrangements have an unallowable purpose at any time if at that time the purposes for which the company is a party to them include a purpose that is not among the business or other commercial purposes of the company.
(3)Arrangements also have an unallowable purpose at any time if at that time such a purpose is the only purpose, or one of the purposes, for which the company is a party to—
(a)any related transaction, or
(b)any transaction in pursuance of the arrangements.
(4)In section 799 “the unallowable purpose” in relation to any arrangements means such a purpose.
(5)The business and other commercial purposes of a company only include the purposes of any part of its activities in respect of which it is within the charge to corporation tax.
(6)Subsection (7) applies if a tax avoidance purpose is one of the purposes for which a company is at any time a party to—
(a)any arrangements,
(b)any related transaction in the case of any arrangements, or
(c)any transaction in pursuance of any arrangements.
(7)The tax avoidance purpose is taken to be a business or other commercial purpose of the company only if it is not the main purpose, or one of the main purposes, for which the company is party to the arrangements or transaction at that time.
(8)In this section “tax avoidance purpose” means any purpose that consists in securing a tax advantage for the company in question or any other person.
(9)Section 1139 (“tax advantage”) applies for the purposes of this section.
(10)For the meaning of other expressions used in this section, see section 801.
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