Finance Act 2005 (c. 7)

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

Chapter 5 U.K. Alternative finance arrangements

Supplementary U.K.

55 Further provisions U.K.

Schedule 2 (which contains further provision about the treatment of alternative finance arrangements for the purposes of income tax F1 ... and capital gains tax) has effect.

Textual Amendments

F1 Words in s. 55 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 659, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)