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Contents

Legislation

Corporation Tax Act 2009

Chapter 6 Alternative finance arrangements

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Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Treatment as loan relationships
Crossheading Meaning of “alternative finance return”
Crossheading Treatment for other tax purposes
Crossheading Power to extend this Chapter to other arrangements

Part 6 Relationships treated as loan relationships etc
Chapter 6 Alternative finance arrangements

Chapter 6 Alternative finance arrangements

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Treatment as loan relationships
Crossheading Meaning of “alternative finance return”
Crossheading Treatment for other tax purposes
Crossheading Power to extend this Chapter to other arrangements