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Legislation

Income Tax Act 2007

Crossheading Alternative finance arrangements

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Section 372A Meaning of “loan” and “interest”
Section 372B Purchase and resale arrangements
Section 372C Deposit arrangements
Section 372D Profit share agency arrangements

Chapter 7 Supplementary and general
Crossheading Alternative finance arrangements

Crossheading Alternative finance arrangements

From legislation.gov.uk

Contents

Section 372A Meaning of “loan” and “interest”
Section 372B Purchase and resale arrangements
Section 372C Deposit arrangements
Section 372D Profit share agency arrangements