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