SolvedSAIM2255 | Interest: specific inclusions: alternative finance arrangements: cross references
From HM Revenue & Customs · Savings and Investment Manual
Alternative finance return: cross references from legislation in ITA 2007 to guidance in the Corporate Finance Manual
| ITA 2007 Section | Subject | CFM Guidance |
|---|---|---|
| 564A | Introduction | 44020 |
| 564B | Meaning of “financial institution” | 44030 |
| 564C | Purchase and resale arrangements | 44050 |
| 564D | Diminishing shared ownership arrangements | 44070 |
| 564E | Deposit arrangements | 44090 |
| 564F | Profit share agency arrangements | 44100 |
| 564G | Investment bond arrangements | 44120 - 44170 |
| 564H | Provision not at arm’s length: exclusion of arrangements from sections 564C to 564G | 44320 |
| 564I | Purchase and resale arrangements | 44060 |
| 564J | Purchase and resale arrangements where return in foreign currency | |
| 564K | Diminishing shared ownership arrangements | 44080 |
| 564L | Other arrangements | |
| 564M | Treatment of alternative finance return as interest for ITTOIA 2005 | 44310 |
| 564P | Tax relief schemes and arrangements | |
| 564Q | Deduction of income tax at source under Part 15 | 44310 |
| 564R | Treatment of discount | 44180 |
| 564S | Treatment of bond-holder and bond-issuer | 44240 |
| 564T | Treatment as securities | 44250 |
| 564U | Arrangements not unit trust scheme or offshore fund | 44230 |
| 564V | Exclusion of alternative finance return from consideration for sale of assets | 44290 |
| 564X | Treatment of principal under profit share agency arrangements | 44110 |
| 564Y | Provision not at arm’s length: relevant return | 44320 |