Arrangements

Legislation/Regulatory – FA2009 Sch. 61

Arrangements not unit trust scheme or offshore fund

Legislation/Regulatory – ITA2007 s. 564U

Bond-holder and bond-issuer, treatment of

Legislation/Regulatory – ITA2007 s. 564S

Control of underlying asset acquired by bond-holder, relief unavailable

Legislation/Regulatory – FA2009 Sch. 61, para. 3, 4

Discount, treatment of

Legislation/Regulatory – ITA2007 s. 564R

Generally

Commentary – Stamp Taxes Reporter ¶140-449 ; Practical Capital Allowances ¶220-100 ; Land Transaction Tax (Wales) ¶317-250
Legislation/Regulatory – FA2008 s. 154 ; FA2009 s. 123, Sch. 61, para. 5-9, 18-26, 29 ; FA86 s. 79(8A), 99(9A) ; SI 2009/2052

Issue of rights under

Legislation/Regulatory – FA2009 Sch. 61, para. 2

Loan relationships

Legislation/Regulatory – CTA2009 Sch. 2, para. 75

Meaning

Legislation/Regulatory – FA2009 Sch. 61, para. 1

Real property

Legislation/Regulatory – FA2009 s. 123, Sch. 61

Redemption of rights under

Legislation/Regulatory – FA2009 Sch. 61, para. 2

Securities, treatment as

Legislation/Regulatory – ITA2007 s. 564T

Transactions relating to assets consisting of land

Capital allowances

Legislation/Regulatory – FA2009 Sch. 61, para. 13-17

Capital gains

Legislation/Regulatory – FA2009 Sch. 61, para. 10-12

Control of underlying asset acquired by bond-holder, relief unavailable

Legislation/Regulatory – FA2009 Sch. 61, para. 20, 21

Generally

Legislation/Regulatory – FA2009 Sch. 61, para. 5

Improper arrangements, relief unavailable

Legislation/Regulatory – FA2009 Sch. 61, para. 22

Notification of discharge of charge or security

Legislation/Regulatory – FA2009 Sch. 61, para. 19

Regulations

Legislation/Regulatory – FA2009 Sch. 61, para. 23

Substitution of assets

Legislation/Regulatory – FA2009 Sch. 61, para. 18

Transfer of rights under

Legislation/Regulatory – FA2009 Sch. 61, para. 2