Deduction cases

Deduction notices

After return made

Amendment of returns

Before return made

Closure notices

Consequences

Discovery assessments

Double deduction, rule against

Giving

Payee's non-liability/reduced liability not result of scheme

Specifications

Untaxable payments, rule against deduction for

Deduction schemes

Achieving UK tax advantage for company

Conditions

Debt instruments treated as equity

Hybrid entities

Instruments of alterable character

Issue of shares not conferring qualifying beneficial entitlement

Securities subject to conversion

Shares subject to conversion

Transfer of rights under a security

Generally

Hybrid and other mismatches

Interpretation

Overview

Qualifying schemes

Receipt notices

After return made

Amendment of returns

Before return made

Calculation/recalculation of income etc. following

Closure notices

Discovery assessments

Giving

Specifications

Receipt schemes

Amounts within corporation tax

Conditions

Dealers, exception fro

Receipts cases

Scheme, meaning

Schemes, meaning

Series of transactions, meaning

Time scale for responding to notices of determination