Alternative finance investment bonds

Alternative finance return

Deduction of income tax at source

Exclusion from sale consideration

Meaning

Trade or property business

Treatment as interest

Child trust funds

Community investment tax relief

Deposit arrangements

Interest, meaning

Loan, meaning

Profit share agency arrangements

Purchase and resale arrangements

Deposit arrangements

Diminishing share ownership

Distributions

Financial institution, meaning

Government borrowing

Group relief

High value residential property transactions, higher rate tax

Interest, meaning

Investment bond arrangements

Loan relationships, treatment as

Loan, meaning

Meaning

Permanent establishment

Power to amend provisions

Profit share agency arrangements

Provisions not at arm's length, exclusion of arrangements

Purchase and resale arrangements

Relocation of provisions

Stamp duty land tax

Sukuk

Transfer pricing

Treasury borrowing