78 Overview of Part 3
Finance Act 2015 (2015 c 11) | Legislation

78  Overview of Part 3

(1)     Sections 80 and 81 relate to cases involving entities or transactions which lack economic substance.

(2)     In these cases—

(a)     sections 82 to 85 deal with the calculation of taxable diverted profits (and ensure appropriate account is taken of any transfer pricing adjustments already made), and

(b)     section 96 deals with the estimation of those profits when

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