Type 1 arrangements Type 1 arrangements
- 758Type 1 finance arrangement defined
- 759Certain tax consequences not to have effect
- 760Payments treated as borrower's income
- 761Deemed loan relationship if borrower is a company
- 762Deemed loan relationship if borrower is partnership with corporate member
Notes on Chapter 2
Modifications
- C1
Pt. 16 Ch. 2 restricted by Finance Act 2004 (c. 12), s. 196I(5)(6) (as inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))
- C2
Pt. 16 Ch. 2 restricted by Finance Act 2004 (c. 12), s. 196G(2)(3) (as inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))