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Contents

Legislation

Finance Act 2005

Crossheading Treatment of alternative finance arrangements

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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

Treatment of alternative finance arrangements
Provision not at arm's length

Section 52 | Provision not at arm's length

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed