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