Part 2 U.K.Income tax, corporation tax and capital gains tax

Chapter 5 U.K.Alternative finance arrangements

Arrangements giving rise to alternative finance return U.K.

F1 47Alternative finance arrangements: purchase and re-sale U.K.

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Textual Amendments

F1 Ss. 46-47A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214,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)