Section 513 — Corporation Tax Act 2009: Other arrangements

Other arrangements 513 1 In the case of deposit arrangements, amounts paid or credited as mentioned in section 505(1)(c) by a financial institution under the arrangements (payments to depositor out of profits resulting from use of money) are alternative finance return for the purposes of this Part.

2 In the case of profit share agency arrangements, amounts paid or credited by a financial institution in accordance with such an entitlement as is mentioned in section 506(1)(c) (principal's entitlement to profits under the arrangements) are alternative finance return for the purposes of this Part.

3 In the case of investment bond arrangements, the additional payments under the arrangements are alternative finance return for the purposes of this Part.

4 In subsection (3) “ additional payments ” has the same meaning as in section 507 (see subsection (1)(d)(iii) of that section).