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Legislation
Corporation Tax Act 2009

Crossheading Treatment for other tax purposes

  • Section 514 Exclusion of alternative finance return from consideration for sale of assets
  • Section 515 Diminishing shared ownership arrangements : further provision
  • Section 515A Diminishing shared ownership arrangements: further provision in respect of refinancing
  • Section 516 Treatment of principal under profit sharing agency arrangements
  • Section 517 Treatment of bond-holder under investment bond arrangements
  • Section 518 Investment bond arrangements: treatment as securities
  • Section 519 Investment bond arrangements: other provisions
  • Section 520 Provision not at arm's length: non-deductibility of relevant return
  1. Chapter 6 Alternative finance arrangements
  2. Crossheading Treatment for other tax purposes

Crossheading Treatment for other tax purposes

From legislation.gov.uk

Contents

  1. Section 514 Exclusion of alternative finance return from consideration for sale of assets
  2. Section 515 Diminishing shared ownership arrangements : further provision
  3. Section 515A Diminishing shared ownership arrangements: further provision in respect of refinancing
  4. Section 516 Treatment of principal under profit sharing agency arrangements
  5. Section 517 Treatment of bond-holder under investment bond arrangements
  6. Section 518 Investment bond arrangements: treatment as securities
  7. Section 519 Investment bond arrangements: other provisions
  8. Section 520 Provision not at arm's length: non-deductibility of relevant return
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