C3C1C2Part 7Derivative contracts
Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
Chapter 11Tax avoidance
Introduction
689Overview of Chapter
1
This Chapter contains rules connected with tax avoidance.
2
In particular—
a
for rules about unallowable purposes, see sections 690 to 692,
b
for rules relating to credits and debits where transactions are not at arm's length, see sections 693 to 695,
c
for rules relating to credits and debits in the case of transactions with non-UK residents, see sections 696 and 697, F2...
F3d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1e
for rules about debits arising as a result of the derecognition of derivative contracts, see section 698A,F4and
f
for rules dealing with tax avoidance arrangements, see sections 698B to 698D.
Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)