SCHEDULES
SCHEDULE 46Government borrowing: alternative finance arrangements
Interpretation
17
1
In this Schedule a reference to a person other than the Treasury includes a reference to—
a
a body corporate established by or under regulations, and
b
a company formed under the Companies Acts.
2
For the purposes of sub-paragraph (1)(b), it does not matter—
a
whether a company is formed specially in connection with the raising of money through alternative finance arrangements,
b
whether a company is formed by the Treasury, or
c
whether a company is independent of the Treasury.