Part 2Income tax, corporation tax and capital gains tax

Chapter 5Alternative finance arrangements

Introductory

F546Alternative finance arrangements

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Arrangements giving rise to alternative finance return

F547Alternative finance arrangements: purchase and re-sale

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F547AAlternative finance arrangements: diminishing shared ownership

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F148Arrangements within section 47: foreign currency and non-residents

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F248AAlternative finance arrangements: alternative finance investment bond: introduction

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F348BAlternative finance arrangements: alternative finance investment bond: effects

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Arrangements giving rise to profit share return

F649Alternative finance arrangements: deposit

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F649AAlternative finance arrangements: profit share agency

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Treatment of alternative finance arrangements

F650Treatment of alternative finance arrangements: companies

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F651Treatment of alternative finance arrangements: persons other than companies

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F651ADiscount

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F652Provision not at arm's length

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F653Treatment of section 47 , 47A or 48A arrangements: sale and purchase of asset

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F654 Return not to be treated as distribution

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F454ATreatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax Relief

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Supplementary

F655Further provisions

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F656Application of Chapter

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F657Interpretation of Chapter

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