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Legislation

Corporation Tax Act 2010

Crossheading Alternative finance arrangements

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Section 256 Meaning of “loan” and “interest”
Section 257 Purchase and resale arrangements
Section 258 Deposit arrangements
Section 259 Profit share agency arrangements

Chapter 6 Supplementary and general
Crossheading Alternative finance arrangements

Crossheading Alternative finance arrangements

From legislation.gov.uk

Contents

Section 256 Meaning of “loan” and “interest”
Section 257 Purchase and resale arrangements
Section 258 Deposit arrangements
Section 259 Profit share agency arrangements