OpenLegislation

Part 3 Prescribed arrangements

United Kingdom

  1. 6Description 1: Confidentiality where promoter involved
  2. 7Description 2: Confidentiality where no promoter involved
  3. 8Description 3: Premium Fee
  4. 9Description 4: Off market terms
  5. 10Description 5: standardised tax products
  6. 11Arrangements excepted from Description 5
  7. 12Description 6: Loss schemes
  8. 13Description 7: Leasing arrangements
  9. 14Meaning of “plant or machinery lease”
  10. 15The additional conditions
  11. 16The relevant value condition
  12. 17Short-term leases
  13. 17ADescription 8: Pensions
  14. 18Description 8: Employment income provided through third parties
  15. 19Description 9: Financial products
  16. 20Regulation 20
  17. 21Arrangements excepted from Description 9