C1Part 7Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
CHAPTER 7“Financing expense amount” and “financing income amount”
328Interpretation of sections 316 to 327
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.
Pt. 7 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)