Part 2Income tax, corporation tax and capital gains tax

Chapter 5Alternative finance arrangements

Supplementary

57Interpretation of Chapter

In this Chapter—

  • “alternative finance arrangements” has the meaning given by section 46(1);

  • “alternative finance return” has the meaning given by section 47(5);

  • “financial institution” has the meaning given by section 46(2);

  • “profit share return” has the meaning given by section 49(2);

  • “property business” has the meaning given by section 263(6) of ITTOIA 2005.