OpenLegislation

Alternative finance arrangements Alternative finance arrangementsF1

  1. 372AMeaning of “loan” and “interest”
  2. 372BPurchase and resale arrangements
  3. 372CDeposit arrangements
  4. 372DProfit share agency arrangements

Annotations

Textual amendments

F1

S. 372A and cross-heading 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. 51 (with Sch. 9 paras. 1-9, 22)

Notes on Part 7

Modifications

C1

Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)