Related HMRC Manuals

606A  [Omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69.]

History

S. 606A omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69, with effect in relation to arrangements entered into on or after 18 November 2015 (Royal Assent). Former s. 606A read as follows:

“Arrangements that have a “one-way exchange effect”

606A(1)  For the purposes of section 606, arrangements (“the arrangements”) have a “one-way exchange effect” in relation to a company (“company A”) in an accounting period of that company (“the relevant accounting period”) if the following two conditions are met.

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