Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 564B
Meaning of "financial institution"
Section 564B defines the term "financial institution" for the purposes of the alternative finance arrangements rules in Part 10A, where at least one party to the arrangements must be a financial institution.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.