510 Application of Part 5 to particular alternative finance arrangements
Corporation Tax Act 2009 (2009 c 4) | Legislation

510  Application of Part 5 to particular alternative finance arrangements

(1)     In the case of purchase and resale arrangements, Part 5 applies in relation to A as if—

(a)     the first purchase price were the amount of a loan made by the first purchaser to the second purchaser, and

(b)     alternative finance return payable under the arrangements were interest payable on the loan.

(2)     In the case of diminishing shared ownership arrangements, Part 5 applies in relation to A as if—

(a)     the consideration paid by the first owner for the acquisition

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