Accounts

Legislation/Regulatory – CTA2010 s. 774 ; ITA2007 s. 809BZQ

Arrangements, meaning

Legislation/Regulatory – CTA2010 s. 775 ; ITA2007 s. 809BZR

Assets

Legislation/Regulatory – CTA2010 s. 776 ; ITA2007 s. 809BZS

Disposal of assets, chargeable gains

Legislation/Regulatory – TCGA92 s. 263E

Exceptions to finance arrangement codes

Generally

Legislation/Regulatory – CTA2010 s. 770 ; ITA2007 s. 809BZM, 809BZN

Regulations, power to make

Legislation/Regulatory – CTA2010 s. 773 ; ITA2007 s. 809BZP

Relevant person

Legislation/Regulatory – CTA2010 s. 772 ; ITA2007 s. 809BZO

Specified exceptions

Legislation/Regulatory – CTA2010 s. 771, Sch. 2, para. 88 ; ITA2007 s. 809BZN

Group mismatch schemes

Legislation/Regulatory – CTA2010 s. 938J

Not involving receipt or payment of interest

– see Alternative finance arrangements

Pre-6 June 2006

Legislation/Regulatory – CTA2010 Sch. 2, para. 87

Relocation of provisions

Legislation/Regulatory – TIOPA2010 s. 369

Type 1 arrangements

Borrower a company, deemed loan relationship

Legislation/Regulatory – CTA2010 s. 761
HMRC Guidance – CFM92460

Certain tax consequences not to have effect

Legislation/Regulatory – CTA2010 s. 759 ; ITA2007 s. 809BZB
HMRC Guidance – CFM73090

Deemed interest, borrower a partnership/not a partnership

Legislation/Regulatory – ITA2007 s. 809BZD, 809BZE

Deemed loan relationship

Legislation/Regulatory – CTA2010 s. 761, 762

Meaning

Legislation/Regulatory – CTA2010 s. 758 ; ITA2007 s. 809BZA
HMRC Guidance – CFM73170 ; CFM73260 ; CTM36610

Partnership with corporate member, deemed loan relationship

Legislation/Regulatory – CTA2010 s. 762

Payments treated as borrower's income

Legislation/Regulatory – CTA2010 s. 760 ; ITA2007 s. 809BZC
HMRC Guidance – CFM73090

Type 2 arrangements

Certain tax consequences not to have effect

Legislation/Regulatory – CTA2010 s. 765 ; ITA2007 s. 809BZH

Deemed interest

Legislation/Regulatory – ITA2007 s. 809BZI

Deemed loan relationship

Legislation/Regulatory – CTA2010 s. 766

Meaning

Legislation/Regulatory – CTA2010 s. 763 ; ITA2007 s. 809BZF

Relevant change in relation to partnership

Legislation/Regulatory – CTA2010 s. 764 ; ITA2007 s. 809BZG

Type 3 arrangements

Certain tax consequences not to have effect

Legislation/Regulatory – CTA2010 s. 768 ; ITA2007 s. 809BZK

Deemed interest

Legislation/Regulatory – ITA2007 s. 809BZL

Deemed loan relationship

Legislation/Regulatory – CTA2010 s. 769
HMRC Guidance – CFM73260

Meaning

Legislation/Regulatory – CTA2010 s. 767 ; ITA2007 s. 809BZJ