Anti-avoidance provisions, outline

Corporation tax

Anti-avoidance provisions

Capital sum received

Carry-forward of disallowed part payments

Claim for repayment of tax

Consideration received on sale of leases


Limitation of relief

Transfers of rented land

Deduction from earnings

Disallowed deductions from earnings


Relief for rent under new lease

Restriction of relevant income tax relief

Taxation received on sale of leases

Consideration received

Leased affected


Rent under new lease, relief for

Transfer of income streams

Terms used

Transfers of land, rent