Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 5 U.K. Alternative finance arrangements

Arrangements giving rise to alternative finance return U.K.

F1 48 Arrangements within section 47: foreign currency and non-residents U.K.

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Textual Amendments

F1 S. 48(1)(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 214, Sch. 10 Pts. 7, 11 (with Sch. 9 paras. 1-9, 22); s. 48(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)