Section 60: Anti-fragmentation

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 59: Payments by reference to foreign tax etc
- Section 61: Financial arrangements avoidance

Part 2: Income tax, corporation tax and capital gains tax

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.