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HMRC internal manual

Savings and Investment Manual

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HM Revenue & Customs
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Interest: specific inclusions: alternative finance arrangements: cross references

Alternative finance return: cross references from legislation in ITA 2007 to guidance in the Corporate Finance Manual

ITA 2007 Section Subject CFM Guidance
     
     
564A Introduction 44020
564B Meaning of “financial institution” 44030
564C Purchase and resale arrangements 44050
564D Diminishing shared ownership arrangements 44070
564E Deposit arrangements 44090
564F Profit share agency arrangements 44100
564G Investment bond arrangements 44120 - 44170
564H Provision not at arm’s length: exclusion of arrangements from sections 564C to 564G 44320
564I Purchase and resale arrangements 44060
564J Purchase and resale arrangements where return in foreign currency  
564K Diminishing shared ownership arrangements 44080
564L Other arrangements  
564M Treatment of alternative finance return as interest for ITTOIA 2005 44310
564P Tax relief schemes and arrangements  
564Q Deduction of income tax at source under Part 15 44310
564R Treatment of discount 44180
564S Treatment of bond-holder and bond-issuer 44240
564T Treatment as securities 44250
564U Arrangements not unit trust scheme or offshore fund 44230
564V Exclusion of alternative finance return from consideration for sale of assets 44290
564X Treatment of principal under profit share agency arrangements 44110
564Y Provision not at arm’s length: relevant return 44320