INTM594540 | Arbitrage: legislation and principles - introductions: Definitions

Definitions

Scheme - see INTM595050 for deduction cases and INTM595540 for receipts cases.

Qualifying scheme - see INTM596000

Hybrid entity - see INTM596010

Hybrid instruments - see INTM596020

UK tax advantage - see INTM595070 and INTM595075

Contribution to capital - see INTM595560