A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings A部:有关亏损的税项宽免限制第22b条b部:租赁安排第39e条c部:一般反避税条文第61条d部:一般反避税条文第61a条e部:亏损公司第61b条f部: ramsay原则g部:避税个案的罚则h部:有关租赁融资的指引