[173A Alternative finance arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[173A  Alternative finance arrangements]

[(1)     For the purposes of this Chapter a reference to a loan includes a reference to arrangements—

(a)     to which section 564C of ITA 2007 or section 503 of CTA 2009 (purchase and resale arrangements) applies (or would apply assuming one of the parties were a financial institution), or

(b)     to which section 564D of ITA 2007 or section 504 of CTA 2009 (diminishing shared ownership arrangements) applies (or would apply on that assumption).

(2)     In the application of this Chapter as a result

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