BKM307000 - Bank loss restriction: targeted anti-avoidance rules: contents

1. BKM307100

   Targeted anti-avoidance rules: overview
2. BKM307200

   Targeted anti-avoidance rules: scope of arrangements
3. BKM307300

   Targeted anti-avoidance rule: meaning of tax value and non-tax value
4. BKM307400

   Targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value
5. BKM307450

   Targeted anti-avoidance rule: meaning of tax value and non-tax value – tax value examples
6. BKM307500

   Targeted anti-avoidance rule: meaning of tax value and non-tax value - non-tax value
7. BKM307600

   Targeted anti-avoidance rule: effect where the TAAR applies
8. BKM307700

   Targeted anti-avoidance rule: example of where the TAAR would apply
9. BKM307750

   Targeted anti-avoidance rule: situations where the TAAR would not apply
10. BKM307800

    Targeted anti-avoidance rule: anti-forestalling rule
11. BKM307900

    Targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR