Section 61: Financial arrangements avoidance

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

Finance Act 2009
- Section 60: Anti-fragmentation
- Section 62: Transfers of trade to obtain terminal loss relief

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

Schedule 30 contains provision to counter avoidance involving financial arrangements.

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