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Taxation (International and Other Provisions) Act 2010

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.