HMRC manual changes: 30 June 2023

Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM44050 and CFM44070	Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’.
	Added: CFM44035	Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’ and ‘regulated home purchase plan provider’ in the context of purchase and resale arrangements and diminishing ...

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Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM44050 and CFM44070	Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’.
	Added: CFM44035	Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’ and ‘regulated home purchase plan provider’ in the context of purchase and resale arrangements and diminishing ...