Crossheading Treatment for other tax purposes
From legislation.gov.uk
Contents
- 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