[151P Purchase and resale arrangements]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Meaning of “alternative finance return”]

[151P  Purchase and resale arrangements]

[(1)     In the case of purchase and resale arrangements, so much of the second purchase price as is specified under the following provisions of this section is alternative finance return for the purposes of this Chapter.

(2)     If under the arrangements the whole of the

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