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2. For the purposes of these Regulations—
“CTA 2009” means the Corporation Tax Act 2009(1);
“alternative finance arrangements” has the meaning given in section 501(2) of CTA 2009 (introduction to chapter: definitions etc);
“alternative finance return” has the meaning given in sections 511 to 513 of CTA 2009 (purchase and resale arrangements, diminishing shared ownership arrangements and other arrangements);
“loan relationship” has the meaning given in section 302 of CTA 2009 (definitions of loan relationship, creditor relationship and debtor relationship);
“manufactured interest” has the meaning given in section 539(5) of CTA 2009 (introduction to chapter: definitions etc);
“relevant non-lending relationship” has the meaning given in sections 479(2) (relevant non-lending relationships not involving discounts) and 480 (relevant non-lending relationships involving discounts) of CTA 2009.
Section 479 was amended by section 42 of the Finance Act 2009 (c. 10) with effect from 22nd April 2009.
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