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.