F1Part 10AAlternative finance arrangements
Annotations:
Amendments (Textual)
F2Other rules
Annotations:
Amendments (Textual)
F2
S. 564V and cross-heading inserted (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. 2 para. 23 (with Sch. 9 paras. 1-9, 22)
564WF3Diminishing shared ownership arrangements not partnerships
Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.
Pt. 10A inserted (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. 2 para. 2 (with Sch. 9 paras. 1-9, 22)