Part 2Income tax, corporation tax and capital gains tax
Chapter 5Alternative finance arrangements
Introductory
F146Alternative finance arrangements
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Arrangements giving rise to alternative finance return
F147Alternative finance arrangements: purchase and re-sale
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F147AAlternative finance arrangements: diminishing shared ownership
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F248Arrangements within section 47: foreign currency and non-residents
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F348AAlternative finance arrangements: alternative finance investment bond: introduction
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F448BAlternative finance arrangements: alternative finance investment bond: effects
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Treatment of alternative finance arrangements
F550Treatment of alternative finance arrangements: companies
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F551Treatment of alternative finance arrangements: persons other than companies
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F551ADiscount
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F552Provision not at arm's length
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F553Treatment of section 47 , 47A or 48A arrangements: sale and purchase of asset
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F554 Return not to be treated as distribution
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F654A.Treatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax Relief
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Supplementary
F555Further provisions
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F556Application of Chapter
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F557Interpretation of Chapter
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