VATLP24300 - Option to tax anti-avoidance - funding and financing: what are funds?

Under paragraph 14(4) the provision of funds includes but is not limited to:

• a loan
• guaranteeing a loan
• share issues, etc
• the provision of funds to acquire shares or securities, and
• transferring assets as a result of which either the asset is used for the purposes of raising funds or the funding needed for the development is reduced.