Arbitrage schemes
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