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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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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