Anti-avoidance provisions

Capital payments in respect of

Commentary – Tax Reporter ¶228-550

Generally

Commentary – Tax Reporter ¶269-500

Taking over leasee payment obligation

Commentary – Tax Reporter ¶228-600

Corporation tax

Change of ownership

Commentary – Tax Reporter ¶731-570 ; Tax Reporter ¶731-580

Generally

Commentary – Tax Reporter ¶711-120

Leasing partnership, profit sharing on allowable basis

Commentary – Tax Reporter ¶731-560

Reconstructions

Commentary – Tax Reporter ¶710-010 ; Tax Reporter ¶731-550

Finance leases

– see Finance leases

Long funding leasing

– see Long funding leasing

Loss relief

Commentary – Tax Reporter ¶261-050

Short-term leasing

Commentary – Tax Reporter ¶240-700

Sideways relief, restriction

Commentary – Tax Reporter ¶261-050 ; Tax Reporter ¶290-800