511 Purchase and resale arrangements
Corporation Tax Act 2009 (2009 c 4) | Legislation

Meaning of “alternative finance return”

511  Purchase and resale arrangements

(1)     In the case of purchase and resale arrangements, so much of the second purchase price as is specified under the following provisions of this section is alternative finance return for the purposes of this Part.

(2)     If under the arrangements the whole of the

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