BKM406000 - Banking surcharge: targeted anti-avoidance rules: contents

1. BKM406100

   Targeted anti-avoidance rules: overview
2. BKM406200

   Targeted anti-avoidance rules: meaning of arrangements
3. BKM406300

   Targeted anti-avoidance rule: meaning of relevant transfer - surcharge profits
4. BKM406350

   Targeted anti-avoidance rule: meaning of relevant transfer – CFC chargeable profits
5. BKM406400

   Targeted anti-avoidance rule: meaning of non-banking company
6. BKM406450

   Targeted anti-avoidance rule: meaning of deductible amount
7. BKM406500

   Targeted anti-avoidance rule: meaning of significant
8. BKM406600

   Targeted anti-avoidance rule: meaning of main purpose or one of the main purposes
9. BKM406700

   Targeted anti-avoidance rule: the second CFC TAAR
10. BKM406800

    Targeted anti-avoidance rule: anti-forestalling rule
11. BKM406900

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