[Division A1.3]     [Rewritten—Alternative finance arrangements]

For updates affecting this Division please see Part A0 Updates

Destinations for rewritten material

A1.307 ...

The list below details the destinations of rewritten content:

A1.301 [Rewritten—Introduction to alternative finance arrangements]

Rewritten to B5.602A, B5.602B

A1.302 [Rewritten—Arrangements giving rise to alternative finance return]

Rewritten to B5.602A

A1.303 [Rewritten—Arrangements giving rise to profit share return]

Rewritten to B5.602B

A1.304 [Rewritten—Treatment of alternative finance arrangements]

Rewritten to B5.602C

A1.305 [Rewritten—Further provision concerning the treatment of alternative finance arrangements]

Rewritten to:

  1.  

    •     Deduction of tax at source: A4.402

  2.  

    •     Beneficial loans to employees E4.631

A1.306 [Rewritten—Commencement and transitional rules]

Deleted as obsolete

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