Direct taxes
Manual | Page | Comments |
---|---|---|
Corporate Finance Manual | Updated: CFM44050 and CFM44070 | Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’. |
Added: CFM44035 | Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Corporate Finance Manual | Updated: CFM44050 and CFM44070 | Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’. |
Added: CFM44035 | Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’... |
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: