Finance arrangements
Accounts
Arrangements, meaning
Assets
Disposal of assets, chargeable gains
Exceptions to finance arrangement codes
Generally
Regulations, power to make
Relevant person
Specified exceptions
Group mismatch schemes
Not involving receipt or payment of interest
Pre-6 June 2006
Relocation of provisions
Type 1 arrangements
Borrower a company, deemed loan relationship
Certain tax consequences not to have effect
Deemed interest, borrower a partnership/not a partnership
Deemed loan relationship
Meaning
Partnership with corporate member, deemed loan relationship
Payments treated as borrower's income
Type 2 arrangements
Certain tax consequences not to have effect
Deemed interest
Deemed loan relationship
Meaning
Relevant change in relation to partnership
Type 3 arrangements
Certain tax consequences not to have effect
Deemed interest
Deemed loan relationship
Meaning