INTM595000 - Arbitrage: legislation and principles - deductions: Contents

1. INTM595010

   Persons affected by the deduction rules
2. INTM595020

   Rule A - expenses deducted more than once
3. INTM595030

   Rule B - deduction not matched by a taxable receipt
4. INTM595040

   Four conditions to be met for rules A and B to apply
5. INTM595050

   Condition A: what is a scheme?
6. INTM595060

   Condition B: deduction for Corporation Tax
7. INTM595070

   Condition C: the main or a main purpose of achieving a UK tax advantage
8. INTM595075

   Condition C: examples
9. INTM595080

   Condition D: meaning of minimal
10. INTM595090

    Interaction with thin capitalisation agreements
11. INTM595100

    Interaction with other legislation
12. INTM595110

    Disclaiming a deduction