SolvedCrossheading Treatment of alternative finance arrangements
From legislation.gov.uk
Contents
- Section 50 Treatment of alternative finance arrangements: companies
- Section 51 Treatment of alternative finance arrangements: persons other than companies
- Section 51A Discount
- Section 52 Provision not at arm's length
- Section 53 Treatment of section 47 , 47A or 48A arrangements: sale and purchase of asset
- Section 54 Return not to be treated as distribution
- Section 54A Treatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax Relief