Unallowable purposes and tax relief schemes (ss 441-443)

Contents

Section 441 – Loan relationships for unallowable purposes [CTA 2009 s 441] Section commentary
Section 442 – Meaning of "unallowable purpose" [CTA 2009 s 442] Section commentary
Section 443 – Restriction of relief for interest where tax relief schemes involved [CTA 2009 s 443] Section commentary

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