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Chapter 6 Alternative finance arrangements

  1. Introduction
  2. Arrangements that are alternative finance arrangements
  3. Treatment as loan relationships
  4. Meaning of “alternative finance return”
  5. Treatment for other tax purposes
  6. Power to extend this Chapter to other arrangements

Notes on Part 6

Modifications

C1

Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)