Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 7: Tax treatment of financing costs and income
Chapter 6: Tax avoidance
Section 312: Meaning of “scheme” and “excluded scheme”
595.This section defines “scheme” and “excluded scheme” for the purposes of this Chapter. It is based on paragraph 53 of Schedule 15 to FA 2009.
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