Search Legislation

Taxation (International and Other Provisions) Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 328

 Help about opening options

Version Superseded: 16/11/2017

Alternative versions:

Status:

Point in time view as at 01/04/2010. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 328. Help about Changes to Legislation

328Interpretation of sections 316 to 327U.K.

This section has no associated Explanatory Notes

In sections 316 to 327 “finance arrangement” means—

(a)in the case of an amount that is a debit or credit that meets the condition in section 313(2) or 314(2), the loan relationship to which the debit or credit relates,

(b)in the case of an amount that meets the condition in section 313(4) or 314(4), the finance lease to which the amount relates, and

(c)in the case of an amount that meets the condition in section 313(5) or 314(5), the debt factoring or similar transaction to which the amount relates.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?