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Part 10A Alternative finance arrangementsF1

United Kingdom

  1. Introduction
  2. Arrangements that are alternative finance arrangements
  3. Meaning of “alternative finance return”
  4. Treatment of alternative finance return as interest etc
  5. Special rules for investment bond arrangements
  6. Other rules

Annotations

Textual amendments

F1

Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 2 (with Sch. 9 paras. 1-9, 22)