Finance Act 2005 (c. 7)

Part 2 Income tax, corporation tax and capital gains tax

Chapter 5 Alternative finance arrangements

Supplementary

57 Interpretation 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.