Commentary

E1.833 Destinations for rewritten material

Personal and employment tax

E1.833 Destinations for rewritten material

E1.833 Destinations for rewritten material

The list below details the destinations of rewritten content:

E1.821 [Rewritten—Loan for a qualifying purpose]

Rewritten to E1.820

E1.822 [Rewritten—Method of granting relief]

Rewritten to E1.820

E1.823 [Rewritten—Exclusion of double relief]

Rewritten to E1.820

E1.824 [Rewritten—Anti-avoidance provisions]

Rewritten to:

  1.  

    •     loan or credit transactions (payments treated as interest for tax purposes)—E1.405

  2.  

    •     scheme to reduce tax—E1.820

  3.  

    •     film partnerships—E1.827B

E1.825 [Rewritten—Information]

Rewritten to E1.820

E1.829 [Rewritten—Loan to acquire an interest in an employee-controlled company]

Rewritten to E1.827A

E1.830 [Rewritten—Loan to acquire an interest in a partnership]

Rewritten to E1.827B

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