Draft regulations: The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022
A technical consultation on this draft statutory instrument, which will widen the scope of tax legislation applying to alternative finance arrangements.
Detail
We welcome views on this draft statutory instrument, which will widen the scope of the tax legislation applying to alternative finance arrangements to allow (i) Home Purchase Plan providers that are regulated by the Financial Conduct Authority (FCA) and (ii) certain alternative finance arrangements facilitated through FCA-regulated peer-to-peer platforms to access the rules.
This technical consultation invites views from stakeholders on the draft statutory instrument to ensure it delivers the policy correctly and effectively.
On this page you can read:
- the draft statutory instrument
- a draft explanatory memorandum
Documents