80 UK company: involvement of entities or transactions lacking economic substance
Finance Act 2015 (2015 c 11) | Legislation

Involvement of Entities or Transactions Lacking Economic Substance

80  UK company: involvement of entities or transactions lacking economic substance

(1)     This section applies in relation to a company (“C”) for an accounting period if—

(a)     C is UK resident in that period,

(b)     provision has been

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