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Legislation
Income Tax Act 2007

Crossheading Other rules

  • Section 564V Exclusion of alternative finance return from consideration for sale of assets
  • Section 564W Diminishing shared ownership arrangements not partnerships
  • Section 564WA Diminishing shared ownership arrangements: further provision in respect of refinancing
  • Section 564X Treatment of principal under profit share agency arrangements
  • Section 564Y Provision not at arm's length: relevant return
  1. Other rules
  2. Diminishing shared ownership arrangements not partnerships

Section 564W | Diminishing shared ownership arrangements not partnerships

From legislation.gov.uk

Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.

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