The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022
This Order makes amendments to provisions in the Income Tax Act 2007 (“ITA 2007”), the Taxation of Chargeable Gains Act 1992 (“TCGA 1992”), the Corporation Tax Act 2009 (“CTA 2009”) and the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”) concerning alternative finance arrangements.