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Legislation

Income Tax Act 2007

Part 10A Alternative finance arrangements

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Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Meaning of “alternative finance return”
Crossheading Treatment of alternative finance return as interest etc
Crossheading Special rules for investment bond arrangements
Crossheading Other rules

Income Tax Act 2007

Part 10A Alternative finance arrangements

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Meaning of “alternative finance return”
Crossheading Treatment of alternative finance return as interest etc
Crossheading Special rules for investment bond arrangements
Crossheading Other rules

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