514 Exclusion of alternative finance return from consideration for sale of assets
Corporation Tax Act 2009 (2009 c 4) | Legislation

Treatment for other tax purposes

514  Exclusion of alternative finance return from consideration for sale of assets

(1)     If under purchase and resale arrangements an asset is sold by one party to the arrangements to the other party, the alternative finance return is excluded in determining the consideration for the sale and

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