Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 2: Income tax, corporation tax and capital gains tax_general
Schedule 23 contains anti-avoidance provisions about manufactured payments.
The amendments made by that Schedule have effect in relation to manufactured payments (including deemed manufactured payments) made (or treated as made) on or after 31 January 2008.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
