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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
5 November 2024 - See all updates
  1. Back to contents
  2. INTM590000
  3. INTM594500

INTM594540 - Arbitrage: legislation and principles - introductions: Definitions

Definitions

Scheme - see INTM595050 for deduction cases and INTM595540 for receipts cases.

Qualifying scheme - see INTM596000

Hybrid entity - see INTM596010

Hybrid instruments - see INTM596020

UK tax advantage - see INTM595070 and INTM595075

Contribution to capital - see INTM595560

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