Section 689 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 689 1 This Chapter contains rules connected with tax avoidance.

2 In particular—

a for rules about unallowable purposes, see sections 690 to 692, b for rules relating to credits and debits where transactions are not at arm's length, see sections 693 to 695, c for rules relating to credits and debits in the case of transactions with non-UK residents, see sections 696 and 697, ... d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e for rules about debits arising as a result of the derecognition of derivative contracts, see section 698A, and f for rules dealing with tax avoidance arrangements, see sections 698B to 698D.