[564V Exclusion of alternative finance return from consideration for sale of assets]
Income Tax Act 2007 (2007 c 3) | Legislation

[Other rules]

[564V  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 purchase of the

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