C1C2C3C4C5C6C7C8C9C10C11C12C13C14PART XVIII DOUBLE TAXATION RELIEF
Pt. 18 applied (with effect in accordance with Sch. 29 Pt. 14 of the affecting Act) by Finance Act 2002 (c. 23), Sch. 29 para. 87
Pt. 18 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 107(5)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 16)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 19)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 8)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 10)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 para. 87A(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 12)
Pt. 18 applied by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 140H(3), 140I(3), 140J(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 1)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 paras. 12H(3), 12I(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 2)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 paras. 30G(3), 30H(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 4)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 paras. 85B(3), 85C(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 5)
Pt. 18: power to amend conferred (1.4.2009 with effect in accordance with s. 1329(1) of the affecting Act) by Corporation Tax Act 2009 (c. 4), s. 533(2)(3) (with Sch. 2 Pts. 1, 2)
Pt. 18 modified (with effect in accordance with s. 56(3) of the modifying Act) by Finance Act 2009 (c. 10), s. 56(1)
CHAPTER III MISCELLANEOUS PROVISIONS
807 Sale of securities with or without accrued interest.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
807AF32 Disposals and acquisitions of company loan relationships with or without interest.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33European cross-border transfers of business
S. 807B and preceding cross-heading inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 257 (with Sch. 2 Pts. 1, 2)
807BIntroduction to section 807C
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
807CF5Tax treated as chargeable in respect of transfer of loan relationship, derivative contract or intangible fixed assets
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34European cross-border mergers
S. 807D and preceding cross-heading inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 259 (with Sch. 2 Pts. 1, 2)
807DIntroduction to section 807E
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
807EF8Tax treated as chargeable in respect of transfer of loan relationship, derivative contract or intangible fixed assets
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35Transparent entities involved in cross-border transfers and mergers
S. 807F and preceding cross-heading inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 261 (with Sch. 2 Pts. 1, 2)
807FIntroduction to section 807G
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
807GF11Tax treated as chargeable in respect of relevant transactions
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
808 Restriction on deduction of interest or dividends from trading income.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13808A Interest: special relationship.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
808BF36 Royalties: special relationship.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
809 Relief in respect of discretionary trusts.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
810 Postponement of capital allowances to secure double taxation relief.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
811 Deduction for foreign tax where no credit allowable.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
812 Withdrawal of right to tax credit of certain non-resident companies connected with unitary states.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
813 Recovery of tax credits incorrectly paid.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
814 Arrangements to avoid section 812.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
815 Power to inspect documents.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23815A Transfer of a non-UK trade.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
815AZAF37UK residents and foreign enterprises
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
815AAF38 Mutual agreement procedure and presentation of cases under arrangements.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27815B The Arbitration Convention.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
815CF39 Exchange of information with other F29territories.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
816 Disclosure of information.
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 18 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 20 para. 10 (as amended by Finance Act 1995 (c. 4), s. 122(4)(5)) (with Sch. 20 para. 12(2)(a))