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Chapter 5U.K.Alternative finance arrangements

IntroductoryU.K.

F146Alternative finance arrangementsU.K.

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Textual Amendments

F1Ss. 46-47A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

Arrangements giving rise to alternative finance return U.K.

F147Alternative finance arrangements: purchase and re-saleU.K.

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Textual Amendments

F1Ss. 46-47A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F147AAlternative finance arrangements: diminishing shared ownershipU.K.

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Textual Amendments

F1Ss. 46-47A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F248Arrangements within section 47: foreign currency and non-residentsU.K.

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Textual Amendments

F2S. 48(1)(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pts. 7, 11 (with Sch. 9 paras. 1-9, 22); s. 48(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F348AAlternative finance arrangements: alternative finance investment bond: introductionU.K.

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Textual Amendments

F3S. 48A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F448BAlternative finance arrangements: alternative finance investment bond: effectsU.K.

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Textual Amendments

F4S. 48B repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 paras. 214, 304, Sch. 10 Pts. 7, 13 (with Sch. 9 paras. 1-9, 22)

Arrangements giving rise to profit share returnU.K.

F549Alternative finance arrangements: deposit U.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F549AAlternative finance arrangements: profit share agencyU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

Treatment of alternative finance arrangementsU.K.

F550Treatment of alternative finance arrangements: companiesU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F551Treatment of alternative finance arrangements: persons other than companiesU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F551ADiscountU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F552Provision not at arm's lengthU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F553Treatment of section 47 , 47A or 48A arrangements: sale and purchase of assetU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F554 Return not to be treated as distributionU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F654A.Treatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax ReliefU.K.

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Textual Amendments

F6S. 54A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 475(1), Sch. 3 Pt. 2 (with Sch. 1 para. 475(2), Sch. 2)

SupplementaryU.K.

F555Further provisionsU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F556Application of ChapterU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

F557Interpretation of ChapterU.K.

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Textual Amendments

F5Ss. 49-57 repealed (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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

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