Abusive practices

– see Abuse of rights

Cancellation

– see Transactions in securities (counteraction of tax advantage)

Cancellation, transactions in securities

– see Transactions in securities

Disclosure of schemes

– see Disclosure of tax avoidance schemes

Meaning

Legislation/Regulatory – CTA2010 s. 1139, Sch. 2, para. 113
HMRC Guidance – BIM60870 ; CFM34140 ; CFM38140 ; CFM39210 ; CFM45450 ; CFM46280 ; CFM46400 ; CFM53130 ; CFM55100 ; CFM56020 ; CFM56114 ; CTM08238 ; CTM80587 ; CTM80588 ; INTM224350 ; INTM224800 ; INTM225050 ; INTM233600 ; INTM239300 ; INTM240500 ; INTM240600 ; INTM240700 ; IPTM3596 ; SAIM3030 ; SAIM9350