SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 6Anti-avoidance
Schemes involving manipulation of rules in Part 2
F147
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Schemes involving manipulation of rules in Parts 3 and 4
F148
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Meaning of “relevant net deduction”
F149
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Calculation of amounts
F150
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Meaning of “carried-back amount” and “carried-forward amount”
F151
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Schemes involving manipulation of rules in Part 5
F152
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Meaning of “scheme” and “excluded scheme”
F153
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