{"meta":{"key":"r099--pass-01","task":"R099","title":"Finance Act 2005, sections 46–49","parent_title":"Islamic and alternative financing","edition":"pass-01","path":"/research/r099--pass-01/","kind":"split_pass","category":"subject","role":"primary_area","area_numbers":[99],"groups":["global"],"date":"2026-10-28","tables":21,"claims":80,"sources":18,"review_status":"scoped_coordinator_review_completed_with_revisedbody_incorporation_history_currentness_application_holds","review_complete":true,"sha256":"35a9764f22834ba5a0d3e90b02b2d2e62343950d21a590309c0dcec0846d56dc","headings":["1. Source register","1.1 Read sources","1.2 Incorporated sources whose complete necessary bodies were not obtained","2. Authenticated organization and version changes","3. Atomic claim register and substantive findings","3.1 Source status, scope and institutional definitions","3.2 Section47: purchase, resale and return allocation","3.3 Section48: currency and non-resident provisions","3.4 Section49 and the categories later incorporated by section46","3.5 Necessary exclusions and tax-purpose limits","3.6 Adoption, application, transition and successor boundaries","3.7 Payment, contractual, religious and methodological boundaries","4. What the selected provisions do—and do not establish about payment rights","5. Measurement register","5.1 Arrangement and amount relationships","5.2 Enactment, commencement, application and savings","6. Provision-specific comparisons","7. Conditional public legal-category branches","8. Wholly blank analytical reference worksheet","9. Granular coverage and question-to-claim crosswalk","10. Source-read and failure log","10.1 Successful reads and their limits","10.2 Failed revised-body access","11. Remaining A099 parent investigations — explicitly open","12. Explicit gaps and researcher self-check","Material unresolved gaps","Researcher self-check — not independent review"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"R099/pass-01","facets":{"geography":["united-kingdom"],"debt_type":["alternative_finance"],"stage":[],"subject":["cross-border-international"]},"scope":"CompletepublicUKFinanceAct2005sections46-49-current-original-status-incorporations;actual-successor-merits-andA099held","pending_corrections":0},"markdown":"# R099 PASS-01 — Finance Act 2005, sections 46–49\n\n**The selected provisions are historical provisions that were repealed through the 2010 tax-law rewrites, subject to commencement rules, continuity provisions and savings. They must not be presented as a freestanding current alternative-finance tax code.** The enacted repeal clauses were read directly: sections46,47,48(1) and49 were removed by the Taxation (International and Other Provisions) Act2010; section48(2) was repealed by the Corporation Tax Act2010; section48(3) was separately repealed by the former Act. The applicable tax-period and transitional qualifications are addressed below. [C003–C005, C063–C067] [legislation.gov.uk+2](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com)\n\n**Actual public-source checks were conducted on28October2026, America/Los_Angeles.** The complete original sections46–49 and the identified material enacted amendments were readable in official PDFs. The latest revised-section endpoints repeatedly failed to return readable bodies. Consequently, this pass establishes the original text and the identified amendment/repeal chain, but **does not certify a complete latest revised rendering, every intervening incorporated-definition change, or an exhaustive later-law or judicial audit**. Those limits attach to the affected claims, rather than being treated as proof that an inaccessible provision is absent. [C001, C006, C076, C079]\n\nThroughout this answer:\n\n- **S001** means **R099-P1-S001**, and similarly for other source numbers.\n- **C001** means **R099-P1-C001**, and similarly for claims.\n- **M001** and **B001** identify measurement and conditional-branch rows.\n- **Historical rule** means the identified enacted version, with its stated application conditions. It does not mean that version independently governs a present arrangement.\n- **Held** means the proposition has not been established within this bounded investigation.\n\nNo arrangement, institution, person, payment, tax position, religious status or contractual outcome has been classified.\n\n## 1. Source register\n\n### 1.1 Read sources\n\nAll sources below were accessed on **28October2026, America/Los_Angeles**. Statutory PDFs were read as **parsed text**. Printed pagination and zero-based PDF indices are separately identified; no pixel inspection or whole-Act reading is claimed.\n\n| Source ID | Issuer, title and complete literal HTTPS URL | Exact material read; printed page / zero-based PDF index | Version, status, application and limits |\n| --- | --- | --- | --- |\n| **R099-P1-S001** | UK Parliament; official enacted publication hosted by legislation.gov.uk: **Finance Act2005, c.7**. [https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf](https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com) | **Complete ss46(1)–(3),47(1)–(8),48(1)–(3),49(1)–(2)**: printed pp31–33 / indices37–39. Complete adjacent ss50–57: pp33–36 /39–42. Selected final provisions ss104–106: p81 /87. Enactment heading: p1 /7. | Original enacted edition; Royal Assent7April2005. Section56 supplies the selected commencement/application and older-deposit transition. **Not a current consolidation.** Revised-body failures are logged below. The rest of the Act, including the full supplementary Schedule2 regime, was not adopted as a completed premise. [legislation.gov.uk+2](https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S002** | UK Parliament: **Finance Act2006, c.25**. [https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf](https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com) | Complete ss95 and96, including inserted ss49A and47A and application clauses: pp88–92 /99–103. Section98’s original order-making body: p92 /103. Enactment heading: p1 /12. | Original enacted amendment; Royal Assent19July2006. Distinct corporation-tax and income-tax application dates, and an adapted older-arrangement transition under s95(11). Other finance provisions were not investigated. [legislation.gov.uk+3](https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S003** | UK Parliament: **Finance Act2007, c.11**. [https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf](https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com) | Complete s53, including inserted ss48A–48B, amendments to s46 and the non-resident host provisions, and s53(13)–(14); s54: pp34–39 /41–46. Enactment heading: p1 /8. | Original enacted amendment; Royal Assent19July2007. Bond definitions were read because s46 incorporated them. This does not constitute a complete securities, accounting, exchange-designation or bond-tax investigation. [legislation.gov.uk+3](https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S004** | UK Parliament: **Income Tax Act2007, c.3**. [https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf](https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf?utm_source=chatgpt.com) | Complete selected Schedule1 paras597–602: pp637–638 /681–682. Complete ss1030–1035: pp505–506 /549–550. Complete Schedule2 paras1–10: pp641–643 /685–687. | Original enacted rewrite. General commencement6April2007, subject to s1034’s exceptions and Schedule2. Used for consequential changes and continuity, not as a complete income-tax code. [legislation.gov.uk+4](https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S005** | UK Parliament: **Corporation Tax Act2009, c.4**. [https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf](https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf?utm_source=chatgpt.com) | Complete selected Schedule1 paras648–664: pp728–730 /790–792. Complete Schedule2 paras1–10: pp740–743 /802–805; para73: p760 /822. Complete selected final provisions, including ss1325–1329; s1329 at p613 /675. Complete s521: p248 /310; s1310: pp606–607 /668–669. | Original enacted rewrite; Royal Assent26March2009. General commencement1April2009, with tax-period qualifications and specified exceptions. **Schedule1 para652 changes s49(2)’s return terminology.** The substantive replacement Chapter6 of Part6 was not investigated in full. [legislation.gov.uk+7](https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S006** | HM Treasury: **Alternative Finance Arrangements (Amendment) Order2009, SI2009/2568**. [https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf](https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com) | Complete preamble and arts1–3: unnumbered first page and printed p2 /indices0–1. Complete explanatory note: printed p3 /2. Remaining publication text on index3 was also returned. | Made23September2009; laid24September2009; in force15October2009; applies to arrangements entered into on or after that date. The note expressly is **not part of the Order**. Article3 was read but does not complete the successor corporation-tax regime. [uksi_20092568_en.doc+1](https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S007** | UK Parliament: **Corporation Tax Act2010, c.4**. [https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf](https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf?utm_source=chatgpt.com) | Complete ss1180–1185; commencement/extent at p576 /628. Complete Schedule2 paras1–10: pp678–680 /730–732. Schedule3 Part1, complete relevant FA2005 repeal entry: p724 /776. Complete s1144: p559 /611. | Original enacted rewrite; Royal Assent3March2010. Repeals s48(2); general commencement1April2010, subject to tax-period rules and Schedule2. Section1144 read as a narrow successor pointer, not as a complete present permanent-establishment analysis. [legislation.gov.uk+4](https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S008** | UK Parliament: **Taxation (International and Other Provisions) Act2010, c.8 — TIOPA2010**. [https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com) | Complete selected ss365–366 and377–381; s365 p190 /209; extent/commencement p194 /213. Schedule2 paras1–2, including new s564A: pp207–208 /226–227; complete para11/new s564J: p214 /233. Complete Schedule6 Part1 para8/new s835J: p295 /314. Schedule8 para214: p368 /387. Complete Schedule9 paras1–10: pp385–387 /404–406; para22: pp390–391 /409–410; paras37–40: pp395–397 /414–416. Relevant Schedule10 Part7 and Part11 repeal entries: pp404 and406 /423 and425. | Original enacted rewrite; Royal Assent18March2010. General commencement1April2010, with different tax-period applications. Exact repeal and selected savings read. Paragraph22 concerns a separate repo/stock-lending transition and was not treated as a general alternative-finance saving. Entire TIOPA, successor tax code and all subsequent orders remain unexamined. [legislation.gov.uk+9](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S009** | UK Parliament: **Interpretation Act1978, c.30**. [https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf](https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf?utm_source=chatgpt.com) | Complete selected ss4–5,15–17,20–24 and26; selected Schedule1 entries for “person” and “United Kingdom.” Section4: p1 /2; s5: p2 /3; selected Schedule1 entries pp11–12 /12–13. | Original enacted edition, used for the stated generic interpretation rules only. Royal Assent20July1978; s26 commencement1January1979. Rewrite-specific continuity clauses displace s17(2) where they say so. No claim that every later amendment to this Act was audited. [legislation.gov.uk+2](https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S010** | UK Parliament: **Finance Act2004, c.12, s50**. [https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf](https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf?utm_source=chatgpt.com) | Complete s50(1)–(6): pp57–58 /72–73. | Historical statutory GAAP definition and application clause. The incorporated international accounting standards, Commission-adoption regime and company-accounting requirements were not read in full. No allocation formula or accounting conclusion is supplied. [legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S011** | UK Parliament: **Income Tax (Trading and Other Income) Act2005, c.5 — ITTOIA2005**. [https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf](https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf?utm_source=chatgpt.com) | Complete selected ss263–269: pp118–120 /155–157, to trace FA2005 s57’s property-business reference. | Original enacted definitions and qualifications. Further incorporations concerning particular activities, partnerships and territorial charging were not completed. No present residence, remittance, property-income or liability conclusion is drawn. [legislation.gov.uk+1](https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S012** | UK Parliament: **Finance Act2003, c.14, s148**. [https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf](https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf?utm_source=chatgpt.com) | Complete original s148(1)–(7): pp88–89 /99–100. | Historical host provision for FA2005 s48(2)’s insertion. Original fixed-place/agency test and exceptions read. This is not a complete audit of the host’s intervening amendments or current permanent-establishment law. [legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-S013** | HMRC, **Corporate Finance Manual**, CFM44020 and CFM44280. [https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020](https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020?utm_source=chatgpt.com) ; [https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280](https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280?utm_source=chatgpt.com) | Complete material page bodies: CFM44020 lines72–104; CFM44280 lines72–80. HTML; no printed-page/PDF index. | Official guidance, **not legislation**. Manual publication label16April2016 and update banner27August2026 were displayed. Neither proves the effective date of a particular legal proposition. Used for bounded successor pointers and an interpretation warning, not to establish missing statutory predicates. These are sections of one manual, not independent corroboration. [GOV.UK+1](https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020?utm_source=chatgpt.com) |\n| **R099-P1-S014** | UK Parliament: **Finance Act2008, c.9, s156**. [https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf](https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf?utm_source=chatgpt.com) | Complete s156(1)–(4), including substituted FA2006 s98 provisions: pp97–98 /106–107. Enactment heading: p1 /10. | Original enacted amendment; Royal Assent21July2008. Authenticates the expanded variation power cited by SI2009/2568. Adjacent property-tax and government-borrowing provisions were not adopted as substantive findings. [legislation.gov.uk+1](https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf?utm_source=chatgpt.com) |\n\n**Publication limitation:** a Royal Assent date, a statutory instrument’s making/laying date, its commencement date, a transaction-application date and the date on which a website was accessed are different facts. No unverified exact publication day is substituted for one of them. [C001, C079]\n\n### 1.2 Incorporated sources whose complete necessary bodies were not obtained\n\n| Source ID | Public authority sought; full URL | Access/read result and dependent hold |\n| --- | --- | --- |\n| **R099-P1-S015** | **Income and Corporation Taxes Act1988 — ICTA**: [https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07](https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07) ; [https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain](https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain) ; [https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15](https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15) ; [https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07](https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07) | Bodies unavailable through the public retrieval. **Bank**, **insurance company**, **insurance special purpose vehicle**, and the complete historical transfer-pricing trigger remain incompletely authenticated. Their incorporation in the successfully read provisions is established; satisfaction or exhaustive meaning is not. |\n| **R099-P1-S016** | **Building Societies Act1986**: [https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07](https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07) | Historical definition body unavailable. The reference in s46(2)(b) is established; a complete building-society classification is held. |\n| **R099-P1-S017** | **Consumer Credit Act1974**: [https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07](https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07) | Historical definition body unavailable; the complete Part3 licensing and incorporated business definitions were not authenticated. The historical wording must not be treated as a present licensing rule. |\n| **R099-P1-S018** | **Finance Act1995, s127**: [https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted](https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted) ; [https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf](https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf) | HTML unavailable. PDF attempts returned a429 response and, on an ordinary later attempt, a content-length limit. **No complete s127 host-body reading.** The insertion made by s48(3), its later renumbering and the repeal are established separately; the full historical representative-liability mechanism is held. |\n\nThese failures support access-status findings only. They do not support a proposition that the referenced law was absent, invalid or repealed.\n\n## 2. Authenticated organization and version changes\n\n| Selected section | Original enacted organization and complete subdivision range | Material authenticated change | Status established in this pass |\n| --- | --- | --- | --- |\n| **46 — Alternative finance arrangements** | Part2, Chapter5; introductory provision; subsections(1)–(3). | Original arrangement references47/49 expanded to47A,48A and49A; restricted bond-issuer category added; insurance categories later added. | Historical definition provision; removed by TIOPA2010 Schedule8 para214 and Schedule10 Part7. [C002–C003, C007–C015] |\n| **47 — Alternative finance arrangements: alternative finance return** | Subsections(1)–(8). | FA2006 s96 changed the heading to **purchase and re-sale**, omitted subsection(5), and made the Chapter-purpose limitation express in(6)–(7). | Historical arrangement and return-allocation provision; removed by the same2010 repeal. [C017–C028, C057] |\n| **48 — Arrangements within section47: foreign currency and non-residents** | Subsections(1)–(3). Subsection(1) is a calculation rule; subsections(2)–(3) amend other Acts. | The inserted host provisions were subsequently renumbered or had their s47(5) references corrected. This is not the same as rewriting the original amending instruction. | Subsections(1),(2),(3) were removed through the distinct repeal routes identified above. [C004–C005, C029–C035] |\n| **49 — Alternative finance arrangements: profit share return** | Subsections(1)–(2). | FA2006 s95 changed the heading to **deposit** and rewrote(2). CTA2009 Schedule1 para652 changed the defined return in(2) from **profit share return** to **alternative finance return**. | Historical deposit-arrangement provision; removed by TIOPA2010. [C036–C039, C061] |\n\nThe original text therefore cannot be used unchanged to describe the whole historical regime. Conversely, later terminology cannot be silently inserted into an explanation of the original2005 text. [legislation.gov.uk+3](https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com)\n\n## 3. Atomic claim register and substantive findings\n\nThe following tables contain the substantive legal findings. A row describing a complete statutory condition set states those conditions together because the connectors determine the rule. **None is an application to an actual arrangement.**\n\n### 3.1 Source status, scope and institutional definitions\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C001** | The access date is28October2026 in America/Los_Angeles. The official enacted PDFs supplied the selected bodies; their publication/edition dates are not current-consolidation certifications. | S001–S014; source/read log. Research observation, not a substantive tax rule. |\n| **R099-P1-C002** | The original selected bodies are s46(1)–(3), s47(1)–(8), s48(1)–(3), and s49(1)–(2), in FA2005 Part2 Chapter5. | S001, pp31–33 /indices37–39. No whole-Act or whole-replacement-code claim. |\n| **R099-P1-C003** | TIOPA2010 expressly omits ss46–47A,48(1),48A, specified parts of48B, and49–57. Its repeal schedule also records the relevant repeal. | S008, Schedule8 para214; Schedule10 Part7; s381 and Schedule9 qualifications. [legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-C004** | FA2005 s48(2) is separately repealed by CTA2010. | S007, Schedule3 Part1, FA2005 entry; ss1181,1184 and Schedule2. |\n| **R099-P1-C005** | FA2005 s48(3), the FA1995 host provisions126–127 and related amendment provisions are separately included in TIOPA2010’s UK-representative repeals. | S008, Schedule10 Part11; s381 and relevant savings. [legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-C006** | A complete latest revised rendering of the four sections was **not obtained**. The enacted repeal findings are affirmative findings; an exhaustive2026 consolidation or later-law certification remains unresolved. | S001 access failures; S007–S008 enacted bodies. No absence-of-later-law inference. |\n| **R099-P1-C007** | Originally, the Chapter’s arrangement category comprised s47 or s49. FA2006 added47A and49A; FA2007 added48A. Each incorporated category has its own conditions. | S001 s46(1); S002 ss95(1),96(1); S003 s53(3)(a). |\n| **R099-P1-C008** | The generic interpretation of “person” includes corporate and unincorporated bodies unless a contrary intention appears. That does not resolve every tax-specific “company” or party-category question. | S009 s5 and Schedule1 “person”; application qualifications in s22. Tax-specific definitions remain separately relevant. |\n| **R099-P1-C009** | The historical bank limb incorporates **ICTA s840A**, rather than defining every bank in s46 itself. | S001 s46(2)(a); complete historical s840A body not obtained at S015. Positive bank classification held. |\n| **R099-P1-C010** | The building-society limb incorporates the **Building Societies Act1986**. | S001 s46(2)(b); S016 failure. No substitution of an ordinary-language or current-register definition. |\n| **R099-P1-C011** | The subsidiary limb concerns a wholly-owned subsidiary of a qualifying bank or building society. The local definition permits no members other than the parent, its wholly-owned subsidiaries, or persons acting on their behalf. | S001 s46(2)(c),(3). The membership condition is not replaced by an invented ownership percentage or a generic affiliation label. |\n| **R099-P1-C012** | The historical consumer-credit limb requires authorization by a licence under CCA1974 Part3 to carry on the Act-defined consumer-credit or consumer-hire business. | S001 s46(2)(d). S017 incorporation gap; no present licensing or authorization conclusion. |\n| **R099-P1-C013** | The foreign-authorized limb requires authorization outside the UK both to receive deposits or other repayable public funds **and** to grant credit for the actor’s own account. | S001 s46(2)(e). The two activities are cumulative; the foreign authorization law is not established here. |\n| **R099-P1-C014** | The added bond-issuer limb is restricted: it applies to a s48A bond issuer only in relation to bond assets consisting of rights under s47 or47A arrangements; the2009 Order added49A rights. | S003 s53(3)(b); S006 art2(2)(a). Not a general financial-institution designation for every activity of a bond issuer. |\n| **R099-P1-C015** | The2009 Order added an ICTA s431(2) insurance-company limb and a foreign-authorized insurance-business limb. The latter includes substantially similar business but excludes an insurance special purpose vehicle as defined in s431(2). | S006 art2(2)(c), subject to art1(3). S015 definition gap remains. [uksi_20092568_en.doc](https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-C016** | The four sections do not themselves give comprehensive definitions of “asset,” every ownership interest, contractual validity, residence, interest, or all company categories. An asset label or financing label therefore cannot complete their predicates. | S001 complete ss46–49; specific incorporations elsewhere in this register. This is a bounded textual finding, not a claim that those terms are undefined throughout UK law. |\n\n### 3.2 Section47: purchase, resale and return allocation\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C017** | The s47 definition concerns arrangements between two persons and is expressly subject to both s47(3) and s52. All relevant conditions must be considered together. | S001 s47(1), opening words. |\n| **R099-P1-C018** | The first person must purchase an asset and sell it to the other person either immediately or through the qualified alternative in subsection(2). | S001 s47(1)(a). Purchase, resale and payment are distinct events. |\n| **R099-P1-C019** | For the non-immediate-resale alternative, the first purchaser must be a financial institution **and** must have purchased the asset for the purpose of entering arrangements falling within s47. | S001 s47(2)(a)–(b). These extra conditions are not silently imposed on the immediate-resale alternative. |\n| **R099-P1-C020** | The amount payable on the resale must be greater than the amount paid on the first purchase. Equality does not meet that particular condition. | S001 s47(1)(b). No minimum margin or percentage is stated. |\n| **R099-P1-C021** | All or part of the resale price must not be required to be paid until a date later than the resale date. | S001 s47(1)(c). This is a payment-deferral predicate, not a statutory default or repayment-extension right. |\n| **R099-P1-C022** | The difference between the two prices must equate in substance to the return on an investment of money at interest. | S001 s47(1)(d). A price difference alone is insufficient. |\n| **R099-P1-C023** | At least one party must be a financial institution. This is additional to the other conditions, and differs from the first-purchaser requirement in the delayed-resale branch. | S001 s47(3), read with(1)–(2). |\n| **R099-P1-C024** | The effective return is the portion of the resale price exceeding the first purchase price. | S001 s47(4). This defines a tax-rule amount; it does not establish a contractual debt, profit or tax liability. |\n| **R099-P1-C025** | If the entire resale price is paid on one day under qualifying arrangements, it includes alternative finance return equal to the effective return. The2006 amendment expressly confines this treatment to the Chapter. | S001 s47(6); S002 s96(2)(b). |\n| **R099-P1-C026** | If payment is by instalments, each instalment includes alternative finance return equal to its appropriate amount. | S001 s47(7); S002 s96(2)(b). No equal-allocation rule appears. |\n| **R099-P1-C027** | The appropriate amount is the interest component of the instalment under a counterfactual loan: principal equals the first purchase price; total interest equals the effective return; the instalment repays principal with interest; the loan is on arm’s-length terms and accounted for under GAAP. | S001 s47(8)(a)–(c). All assumptions are cumulative. No actual rate, compounding convention, allocation schedule or rounding convention has been established. [legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com) |\n| **R099-P1-C028** | The historical GAAP definition distinguishes accounts prepared under international accounting standards from other accounts using UK GAAP, with a qualification for standards not adopted for the relevant purpose. UK GAAP’s application is not confined to UK companies. | S010 s50(1)–(6). The underlying accounting standards and company-accounting permissions were not completed; no computational conclusion follows. |\n\n### 3.3 Section48: currency and non-resident provisions\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C029** | The special currency rule applies where alternative finance return is paid in a non-sterling currency **by or to a non-company**, **otherwise than for a trade, profession, vocation or property business**, and operates as respects that person. | S001 s48(1)(a)–(b). Failure of this special currency predicate is not itself failure of the underlying s47 arrangement definition. |\n| **R099-P1-C030** | Under that rule, effective return and the appropriate instalment amount are calculated in the other currency; each alternative-finance-return payment is translated into sterling at a spot exchange rate for its payment day. | S001 s48(1), concluding words. No exchange-rate source, intraday selection or rounding rule is specified in that clause. |\n| **R099-P1-C031** | FA2005 s57 incorporates ITTOIA2005 s263(6)’s property-business concept. That concept encompasses UK and overseas property businesses, subject to the surrounding definitions, exclusions and chargeability qualifications. | S001 s57; S011 ss263–269. Further activity/partnership and charging incorporations remain held; no actual business or residence determination. |\n| **R099-P1-C032** | Section48(2) inserted a limited permanent-establishment protection for a non-UK-resident company receiving the specified return: activities for the arrangements by the counterparty or someone acting for the company do not **merely by themselves** create the stated UK permanent-establishment result. | S001 s48(2), inserting FA2003 s148(5A). Not a universal no-PE or no-UK-tax rule. |\n| **R099-P1-C033** | The original host s148 also contained a fixed-place/agency test and independent-agent and preparatory/auxiliary qualifications. The narrow insertion cannot replace that surrounding framework. | S012 s148(1)–(7), original body; intervening/current host history not fully audited. |\n| **R099-P1-C034** | Section48(3) inserted a category into FA1995 s127(1) concerning the other party to the arrangements or a person acting for the non-resident, where the income was the specified alternative finance return. | S001 s48(3). **Full host effect held** because complete s127 was not obtained at S018. |\n| **R099-P1-C035** | FA2006 renumbered the inserted paragraph from(cc) to(ca). FA2007 corrected the host provisions’ references from s47(5) to Chapter5 of Part2. These changes must not be confused with the original insertion wording. | S002 s95(10); S003 s53(11)–(12). [legislation.gov.uk+1](https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com) |\n\n### 3.4 Section49 and the categories later incorporated by section46\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C036** | Subject to s52, s49 requires money deposited with a financial institution and its use together with money deposited by other persons, with a view to profit. | S001 s49(1)(a)–(b). A generic deposit, standalone investment or payment label does not establish this pooled-use condition. |\n| **R099-P1-C037** | The institution must make payments from time to time to the depositor, in proportion to the amount deposited, out of profit resulting from the money’s use. | S001 s49(1)(c). No fixed frequency, profit rate, minimum payment or guarantee is supplied. |\n| **R099-P1-C038** | Those payments must equate in substance to the return on an investment of money at interest. | S001 s49(1)(d), together with all preceding conditions and s52. |\n| **R099-P1-C039** | Original s49(2) called the qualifying paid or credited amounts profit share return. FA2006 rewrote(2) and retitled the section “deposit”; CTA2009 changed the return label to alternative finance return. | S001 s49(2); S002 s95(2); S005 Schedule1 para652, subject to s1329 and savings. The terms are version-dependent. |\n| **R099-P1-C040** | Added s47A required a financial institution and an eventual owner each to acquire a beneficial interest; payments aggregating to the institution’s acquisition consideration; acquisition of its interest through those payments, possibly in stages; other payments, possibly under a lease; exclusive use/occupation; and exclusive entitlement to asset income, profit or gain, subject to the specified qualifications. | S002 s96(3), inserted s47A(1). Read because s46 incorporated it; not a general lease or partnership rule. |\n| **R099-P1-C041** | For s47A, specified matters are immaterial to the institution’s acquisition: acquisition from the eventual owner, other beneficial interests, and whether the institution also has legal title. A grant by the eventual owner to another person is permitted within the definition only subject to the exclusions for the institution and specified controlled persons, and only if not required by the institution or arrangements to which it is party. The institution may bear or share loss from reduced asset value; the repayment condition is subject to that qualification. | S002 inserted s47A(2)–(4); S004 Schedule1 para597 relocates the control incorporation. ICTA s840’s complete control test remains unexamined. |\n| **R099-P1-C042** | Added s47A excluded acquisition-repayment amounts and required arrangement fees, legal costs and other expenses from its return category. Its non-partnership treatment was expressly tax-context treatment; the2009 consequential amendment changed its stated tax scope. | S002 inserted s47A(5)–(6); S005 Schedule1 para649. No all-purpose partnership or title conclusion. |\n| **R099-P1-C043** | Added s49A required a principal to appoint a financial-institution agent; use of provided money for profit; principal entitlement to a specified extent of profits; agent entitlement to additional profits, with a possible fee; and the principal’s relevant payments equating in substance to interest return. Qualifying amounts paid or credited by a financial institution were the defined return. | S002 s95(3), inserted s49A(1)–(3), subject to s52. |\n| **R099-P1-C044** | FA2007 added tax treatment of the agent as entitled to both specified sets of profits. The2009 rewrite changed terminology/tax scope, and SI2009/2568 changed the appointment limb so that **one or both** of principal and agent is a financial institution. | S003 s54; S005 Schedule1 para653; S006 art2(3), subject to art1(3). Neither party’s ordinary agency powers are established by this tax definition. |\n| **R099-P1-C045** | Added s48A’s bond category, subject to s52, cumulatively required: capital paid by holder to issuer; identified assets/class for income or gains; a specified ending term; issuer undertakings concerning disposal of remaining assets, capital repayment and additional payments; an additional-payment ceiling tied to reasonable commercial loan return; management aimed at sufficient income; transferable holder rights; listing on a recognized exchange; and wholly or partly financial-liability treatment under international accounting standards, or such treatment if those standards were applied. | S003 s53(1), inserted s48A(1)(a)–(i). Exchange recognition under ITA s1005 and complete accounting standards remain unexamined. This does not classify a bond. |\n| **R099-P1-C046** | The same definition permits assets acquired before or after the arrangements, property of any kind including rights relating to others’ property, optional trust-description documents, disposal as management, optional early termination, different methods for determining additional payments, optional redemption reduction on specified asset/income declines, and possible satisfaction through shares or securities. | S003 inserted s48A(2)(a)–(i), with(1). These are permissions within the tax definition, not required contract rights or general loss-allocation rules. |\n| **R099-P1-C047** | If additional payments are not fixed at the bond term’s outset, the commercial-return ceiling is tested against their maximum. A stock exchange could be designated for this specific statutory purpose under the incorporated designation power. | S003 inserted s48A(2)(f)–(g),(3). No numerical rate, exchange status or actual designation is established. [legislation.gov.uk+2](https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com) |\n\n### 3.5 Necessary exclusions and tax-purpose limits\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C048** | Original s52 applies only where all stated predicates coexist: arrangements would otherwise fall within the relevant category; ICTA Schedule28AA para1(2) requires tax computation using the arm’s-length provision instead; and the affected recipient entitled to the relevant return or a representative amount is not subject to income tax, corporation tax or a corresponding foreign tax on it. | S001 s52(1)–(2), with later category additions in S002–S003. **The incorporated Schedule28AA body was not obtained**; no complete transfer-pricing test or actual exclusion finding. |\n| **R099-P1-C049** | If those predicates apply, s52 excludes the arrangement from the specified categories and denies the specified deductions for the relevant return; original(6) also prevented the stated company group-relief surrender. ITA2007 changed the income-tax computation wording; CTA2009 removed(6) and made further consequential changes. | S001 s52(3)–(6); S004 Schedule1 para599; S005 Schedule1 para656. Not a rule that every related-party or non-market arrangement fails. |\n| **R099-P1-C050** | Original s50 applied the FA1996 loan-relationship chapter to company parties through specified loan and interest fictions: the s47 purchase price supplies the relevant loan amount; for s49, the deposit supplies the loan relationship between depositor and institution. | S001 s50(1)–(4). Purpose-limited incorporation, later repealed through the corporation-tax rewrite. Full loan-relationship charging, impairment and release rules were not read. |\n| **R099-P1-C051** | Original s51 treated the defined returns as interest for ITTOIA2005 purposes and supplied specified interest-relief and business-expense/finance-cost treatment. The business provisions required a non-company party acting for the stated trade, profession, vocation or property-business purpose. | S001 s51(1)–(5); S004 Schedule1 para598; S005 Schedule1 para655. **No unconditional deduction or relief entitlement** follows without the incorporated rules. |\n| **R099-P1-C052** | Original s53 excluded effective return from sale/purchase consideration for the specified Tax Acts and capital-gains purposes, apart from s47 itself, while preserving other statutory deemed-consideration rules. | S001 s53(1)–(2); later category additions in S002 s96(6), S003 s53(7). Not a contractual price reduction. |\n| **R099-P1-C053** | Original s54’s non-distribution treatment was limited to treatment **by virtue of the specified ICTA distribution limb**. It was not a universal statement that the return could never be a distribution under any rule. | S001 s54; S003 s53(8); S005 Schedule1 para657. Full distribution regime held. |\n| **R099-P1-C054** | Section55 expressly pointed to further supplementary provisions in Schedule2. The four selected sections therefore cannot establish the whole withholding, reporting, relief or administrative regime. | S001 s55; S004 Schedule1 para602 confirms further deduction-at-source amendments. Full supplementary regimes held. |\n\n### 3.6 Adoption, application, transition and successor boundaries\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C055** | FA2005 was enacted on7April2005, while s56(1) gives the Chapter effect for arrangements entered into on or after6April2005. The statutory application date must not be replaced by the enactment date. | S001 enactment heading and s56(1). |\n| **R099-P1-C056** | Original s56 also reaches specified earlier s49 arrangements with return payable on or after6April2005: income-tax treatment applies to qualifying payments made from that date to a non-company; company treatment begins from that date with a deemed loan measured by the specified hypothetical GAAP carrying value immediately before it; the stated distribution treatment also has its own payment trigger. | S001 s56(2)–(6). Later CTA2009 changes and savings must also be checked; no value is calculated. |\n| **R099-P1-C057** | FA2006 s95 adapts s56, substituting1April2006 for corporation tax and6April2006 for income tax, and replacing the deposit reference with the agency category. Section96 separately applies to arrangements entered into on or after its corresponding dates. | S002 ss95(11),96(8). The s95 transition cannot be reduced to a new-arrangements-only rule. |\n| **R099-P1-C058** | ITA2007’s relevant consequential changes operate under s1034’s general commencement and tax-period rules, subject to its exceptions and Schedule2. Its continuity provisions preserve corresponding prior matters only on their stated terms. | S004 ss1030–1034; Schedule2 paras1–10. |\n| **R099-P1-C059** | FA2007 s53 adapts the earlier transition using1April2007 for corporation tax and6April2007 for income/capital-gains tax. It additionally treats the bond provisions as always having had effect for a qualifying income/capital-gains disposal **after**6April2007, regardless of when the arrangements began, and permits the stated retrospective exchange-designation effect. | S003 s53(13)–(14). These are defined tax transitions, not universal retrospective recognition. |\n| **R099-P1-C060** | The historical Treasury variation power was expanded by FA2008 s156. It distinguishes variation from introduction of new provision and prescribes statutory-instrument and parliamentary-procedure conditions. CTA2009 ss521 and1310 supplied a corresponding power and procedure. | S002 s98; S014 s156; S005 ss521,1310. These are legislative powers, not private contractual powers. Later repeal/replacement of the powers is separately recorded in S008. |\n| **R099-P1-C061** | CTA2009 changed s49’s terminology and removed or altered company-related provisions in FA2005. Its general commencement is1April2009; corporation-tax application is to accounting periods ending on or after that day, and income/capital-gains application to2009–10 and subsequent tax years, subject to specified exceptions and savings. | S005 Schedule1 paras649–664; s1329; Schedule2 paras1–10,73. |\n| **R099-P1-C062** | SI2009/2568 was made23September and laid24September2009; it came into force15October2009 and applies to arrangements entered into on or after that date. | S006 art1 and heading. No unverified publication day is inferred. |\n| **R099-P1-C063** | The2010 rewrite Acts generally came into force1April2010; relevant corporation-tax application concerns accounting periods ending on or after that date, and relevant income/capital-gains application concerns2010–11 and later tax years. Their express exceptions and savings remain material. | S007 s1184; S008 s381. This is not simply a rule for transactions occurring after1April. |\n| **R099-P1-C064** | The rewrite continuity clauses preserve continuity except where the law actually changes; carry forward qualifying existing instruments/things; translate old/new references according to time, purpose and context; and preserve specified earlier savings. They expressly replace the general Interpretation Act s17(2) rule where stated. | S004 Schedule2 paras1–9; S005 Schedule2 paras1–9; S007 Schedule2 paras1–9; S008 Schedule9 paras1–9. |\n| **R099-P1-C065** | Selected rewrite transition paragraphs permit an election where a pre-commencement thing/event has changed tax consequences for a straddling period. Where the same event affects multiple persons within the paragraph, corresponding elections are required. The stated corporation-tax period is two years after the accounting period ends; income-tax wording uses the specified anniversary rule. | S004, S005 and S007 Schedule2 para10; S008 Schedule9 para10. Exact wording and different reference events are recorded in M021–M024. No current election, filing method or due date is established. |\n| **R099-P1-C066** | TIOPA2010’s dedicated alternative-finance transition preserves category-specific starting dates and older-arrangement conditions. It separately addresses purchase/resale, diminishing ownership, deposit, agency and bond arrangements; the special later-disposal bond rule is retained. | S008 Schedule9 para37, read completely; related para38 read but not generalized. The replacement substantive regimes remain held. |\n| **R099-P1-C067** | For arrangements entered before15October2009, the relevant rewritten definitions are modified to preserve the earlier institutional/agency boundary: the later insurance additions and expanded bond-asset references are not simply applied backwards. | S008 Schedule9 paras39–40. Distinct income-tax and capital-gains versions must remain separate. |\n| **R099-P1-C068** | The later rewrite Acts expressly extend to England and Wales, Scotland and Northern Ireland, while their specified amendments/repeals take the same extent as the provisions affected. That does not establish a person’s tax residence, source, chargeability or every historical territorial application of FA2005. | S004 s1033; S005 s1328; S007 s1183; S008 s380. Direct latest FA2005 extent display was not obtained. |\n| **R099-P1-C069** | Authenticated successor pointers include CTA2009 Part6 Chapter6; ITA2007 Part10A inserted by TIOPA2010 Schedule2; s564J for the currency provision; CTA2010 s1144 for the selected PE subject; and ITA2007 s835J inserted by TIOPA2010 Schedule6 for the representative subject. | S005; S007 s1144; S008 s365, Schedule2 paras2,11 and Schedule6 para8; S013. **Pointers do not complete those current regimes.** [legislation.gov.uk+3](https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com) |\n\n### 3.7 Payment, contractual, religious and methodological boundaries\n\n| Claim ID | Qualified finding | Exact authority and limits |\n| --- | --- | --- |\n| **R099-P1-C070** | The four selected sections contain no comprehensive nonpayment, late-charge, waiver, restructuring, discharge, security-enforcement or creditor-priority code. Section47’s deferred payment and return-allocation conditions do not themselves create those rights. | S001 complete ss46–49. Bounded absence within the selected text only. |\n| **R099-P1-C071** | It would also be inaccurate to say that the later incorporated definitions say nothing about early ending or loss: s48A permits specified early-ending and redemption-loss features, and s47A permits the institution to bear/share certain asset-value loss. Those provisions do not grant such rights in every arrangement. | S002 inserted s47A(4); S003 inserted s48A(2)(e),(h)–(i). |\n| **R099-P1-C072** | Purpose-limited tax equivalence does not establish a loan, partnership, property transfer, security interest or religious classification for every legal purpose. No religious-compliance condition or certification mechanism appears in the four selected bodies. | S001 ss46–51; S002’s Chapter-purpose language. The explanatory note to S006 cannot add an operative religious certification test. |\n| **R099-P1-C073** | A condition describing what arrangements provide is different from a statutory command that every provider offer those terms. The Treasury’s discretion to make an order is likewise different from a party’s power to alter an agreement. | S001 ss47,49; S014 s156; S005 s521. |\n| **R099-P1-C074** | The selected four sections do not supply a completed form, individualized reporting result, tax bill, notice deadline, enforcement power or private remedy. Adjacent incorporations prevent a conclusion that no separate reporting or administration requirement exists. | S001 ss46–49,51,55; S004 Schedule1 para602. |\n| **R099-P1-C075** | HMRC’s manual supplies explanation and pointers, not replacement statutory text. In particular, the broad non-resident explanation must be read against the expressly enumerated return provisions in CTA2010 s1144(3); it is not used here to enlarge them. | S013 CFM44280; S007 s1144(1)–(4), as enacted. Full current reconciliation and treaty treatment held. |\n| **R099-P1-C076** | The incomplete bank, building-society, consumer-credit, insurance, transfer-pricing, control, exchange and accounting incorporations prevent a fully authenticated classification or computational framework. | S015–S018; S001–S006 cross-references; S010–S011 limits. |\n| **R099-P1-C077** | A source relationship such as resale price exceeding purchase price can be stated symbolically, but the incomplete GAAP, chargeability and application conventions prevent a complete tax calculation or instalment-allocation model here. | C020–C030, C048–C067. No invented numerical inputs or rounding rules. |\n| **R099-P1-C078** | Nothing reviewed establishes an actual arrangement’s formation, authority, price, beneficial ownership, payment, performance, tax qualification or liability. | All selected authorities state general predicates; the requested scope supplies no application evidence. |\n| **R099-P1-C079** | Original enactment, later amendment, repeal, commencement, arrangement-date application, tax-period application and a compiler/host date must be tracked separately. The successful selected history is not an exhaustive later-law or judicial chain. | S001–S014, with access failures below. |\n| **R099-P1-C080** | This component leaves the broader A099 area open. It supplies no country, parent, operational or publication acceptance and no financing, tax, religious or settlement recommendation. | Scope boundary of this pass; substantive limits C006,C068–C079. |\n\n## 4. What the selected provisions do—and do not establish about payment rights\n\nThe following table addresses the requested payment and private-law topics directly. “Not established” means the selected public text does not complete that legal question.\n\n| Topic | Supported finding | Exact missing authority or next generic public-law question |\n| --- | --- | --- |\n| **Right to payment** | Sections47 and49 describe payment terms or payments required for their tax categories. They do not adjudicate an enforceable obligation. [C017–C027,C036–C039,C073] | Which applicable contract and sale/deposit/agency rules determine formation, authority, enforceability and the measure of the obligation for the legally selected category? |\n| **Nonpayment** | No general nonpayment remedy appears in the selected four sections. [C070] | Which current, applicable tax provisions address nonreceipt, impairment or release after the relevant tax-deeming rule is established, and which separate private-law rules govern enforcement? |\n| **Late payment** | A later required payment date is part of s47’s definition; that is different from lateness after an obligation becomes due. [C021,C070] | Does the applicable contract/consumer-credit regime authorize, limit or invalidate the relevant late-payment term? No term is supplied here. |\n| **Alteration or restructuring** | The four sections do not prescribe how a variation affects contract formation, novation, qualification or tax timing. [C070,C077] | What current public tax provision addresses variation or replacement of the source-defined arrangement, and what governing-law rule determines its legal effect? |\n| **Early ending** | No universal early-ending right appears in ss46–49. The added bond definition permits an early-ending feature without requiring it. [C046,C071] | What operative contract or applicable statutory early-settlement provision supplies a right, amount or procedure for the relevant category? |\n| **Loss allocation** | Added s47A and s48A contain specific permissive loss features; they are not a universal allocation of all losses. [C041,C046,C071] | Which current incorporated tax rules recognize loss, and which applicable property/contract/insolvency rules allocate it? |\n| **Debt/equity or partnership status** | The historical deeming rules are tied to identified tax purposes. [C042,C050–C053,C072] | Which separate legal regime’s definition of debt, equity, partnership, beneficial ownership or security is actually at issue? |\n| **Waiver, discharge, priority or settlement** | No general right or outcome is established by these four provisions. [C070,C074,C078] | Identify and read the applicable public contract, consumer-credit, security, insolvency or procedural provision before making any such claim. |\n| **Religious compliance** | Neither the tax definitions nor an explanatory label supplies a religious ruling or certification. [C072] | A separately scoped inquiry would first need to identify the relevant religious authority and the distinct question; no such inquiry or individual assessment is undertaken here. |\n\n## 5. Measurement register\n\nThis register records source-stated quantities and relationships actually relied on. It does not calculate a return, allocation, tax amount or deadline.\n\n### 5.1 Arrangement and amount relationships\n\n| Measurement | Source / claim | Actor/object, unit or base | Boundary, trigger, conditions and absent facts |\n| --- | --- | --- | --- |\n| **M001 — Party count** | S001 s47(1); C017 | Two persons entering the defined arrangements. | Read with institution and s52 conditions. No actual party structure supplied. |\n| **M002 — Institution count** | S001 s47(3); C023 | At least one party. | Inclusive minimum; delayed resale separately requires the first purchaser to be the institution. No qualification evidence. |\n| **M003 — Subsidiary membership** | S001 s46(3); C011 | Membership confined to the listed parent/subsidiary/acting-on-behalf categories. | No outside member permitted by the local definition; **no invented percentage substitute**. Membership and incorporated parent status absent. |\n| **M004 — Price comparison** | S001 s47(1)(b),(4); C020,C024 | Resale price versus first purchase price, in consistent monetary units. | resale price > purchase price; effective return is the excess. Equality fails the price condition. No amounts or currency conversion assumed. |\n| **M005 — Payment deferral** | S001 s47(1)(c); C021 | Required payment date compared with resale date. | All or part must be payable on a later date. No fixed number of days, minimum term or counting convention stated. |\n| **M006 — Entire-price payment** | S001 s47(6); C025 | Whole resale price paid on one day. | Return equals effective return, subject to qualification. “One day” is not an actual date or a prescribed repayment term. |\n| **M007 — Instalment allocation** | S001 s47(7)–(8); C026–C027 | Each instalment; hypothetical principal equals purchase price; hypothetical total interest equals effective return. | Arm’s-length and GAAP assumptions are cumulative. No source-established numerical rate, amortization convention or rounding method. |\n| **M008 — Currency conversion** | S001 s48(1); C029–C030 | Effective return/appropriate amount in foreign currency; each return payment translated into sterling. | Spot rate for payment day; only the stated non-company/nonbusiness branch. Rate source, intraday convention and rounding absent. |\n| **M009 — Deposit/profit relation** | S001 s49(1)(b)–(d); C036–C038 | Pooled deposited money; payments proportionate to deposited amount and out of resulting profit. | No statutory percentage, fixed denominator formula, guaranteed amount or fixed payment frequency. “From time to time” is not converted into a schedule. |\n| **M010 — Diminishing ownership payments** | S002 inserted s47A(1)(b)(ii)–(iii),(4)–(5); C040–C042 | Aggregate acquisition-repayment payments compared with institution’s acquisition consideration. | Subject to the specified loss qualification; staged acquisition permitted. Fees/costs and acquisition repayment are excluded from that return category. No figures. |\n| **M011 — Agency profit allocation** | S002 inserted s49A(1)(c)–(e); S006 art2(3); C043–C044 | Principal’s specified extent of profits; agent’s additional profits; one or both roles institutional after the applicable amendment. | No fixed percentage or guaranteed return. Later actor condition is not retroactively assumed. |\n| **M012 — Bond term and payments** | S003 inserted s48A(1)(c)–(d); C045 | A specified term; capital repayment during or at its end, possibly instalments; additional payments on one or more occasions during or at the end. | No universal duration, maturity or frequency. All other definition conditions remain cumulative. |\n| **M013 — Bond return ceiling** | S003 inserted s48A(1)(e),(2)(f)–(g); C045,C047 | Additional payments compared with reasonable commercial return on a loan of the capital. | additional payments <= relevant reasonable commercial return; if not fixed initially, use their maximum. No rate or valuation method supplied. |\n| **M014 — Bond loss feature** | S003 inserted s48A(2)(h)–(i); C046 | Possible redemption reduction on specified asset-value/income decline; possible satisfaction in shares/securities. | Permissive, not a fixed loss percentage or mandatory allocation. No actual term or loss. |\n| **M015 — Accounting-definition application** | S010 s50(6); C028 | Periods of account beginning on or after1January2005; specified earlier company periods permitted/required to use international standards. | Inclusive date; earlier-period exception depends on incorporated company-accounting authority, not completed here. |\n\n### 5.2 Enactment, commencement, application and savings\n\n| Measurement | Source / claim | Exact date, period or relationship | Qualifications and missing application facts |\n| --- | --- | --- | --- |\n| **M016 — Original enactment/application** | S001 heading; s56(1); C055 | Royal Assent7April2005; arrangements entered into **on or after6April2005**. | Enactment and application differ. No actual arrangement date. |\n| **M017 — Older deposits** | S001 s56(2)–(6); C056 | Earlier qualifying arrangements; return payable on/after6April2005; specified payments from that date; hypothetical carrying value immediately before it. | Different payable, paid and deemed-loan events. GAAP carrying-value input absent. |\n| **M018 — 2006 amendments** | S002 heading; ss95(11),96(8); C057 | Assent19July2006;1April2006 for corporation tax;6April2006 for income tax. | Section95 adapts the earlier transition; s96 uses arrangement-entry dates. Do not interchange the triggers. |\n| **M019 — ITA2007 rewrite** | S004 s1034; C058 | In force6April2007; income tax2007–08 onward; corporation-tax accounting periods ending **after5April2007**. | Subject to express exceptions and Schedule2. No period classification. |\n| **M020 — 2007 bond changes** | S003 heading; s53(13)–(14); C059 | Assent19July2007; adapted1April2007/6April2007 dates; qualifying disposal **after6April2007**. | The disposal boundary is strict “after.” Retroactive designation depends on the specified order and express effect. No disposal/order facts. |\n| **M021 — ITA2007 change election** | S004 Schedule2 para10; C065 | Pre6April2007 event; period begins before and ends on/after that date; corporation-tax election no later than two years after period end; income-tax election by first anniversary of the normal self-assessment filing date. | Actual change in tax consequences required; corresponding elections where multiple affected persons. Filing-date definition/procedure not completed. |\n| **M022 — CTA2009 rewrite and election** | S005 s1329; Schedule2 para10; C061,C065 | Assent26March2009; force1April2009; corporation-tax periods ending on/after; income/capital gains2009–10 onward. Election uses the relevant pre1April/pre6April2009 event and straddling period, with the stated two-year/anniversary periods. | Specified commencement exceptions and savings; all required corresponding elections; no day-count conversion or actual deadline. |\n| **M023 — CTA2010 rewrite and election** | S007 s1184; Schedule2 para10; C063,C065 | Assent3March2010; force1April2010; corporation-tax periods ending on/after; income/capital gains2010–11 onward. Election: relevant pre1April/pre6April2010 event; two years after corporation-tax period end or first anniversary of normal income-tax filing date. | Subject to Schedule2 and express exceptions. No actual period, change or election. |\n| **M024 — TIOPA2010 rewrite and election** | S008 s381; Schedule9 para10; C063,C065 | Assent18March2010; relevant force1April2010 and tax-period rules. For income tax, para10 uses the first anniversary of **31January following the tax year in which the period of account ends**; corporation tax uses two years after period end. | Do not substitute the other Acts’ differently worded reference event. Pre-event/straddling-period/change/multiple-person predicates remain necessary. No deadline calculation. |\n| **M025 — 2008 delegated-power amendment** | S014 heading,s156; S009 s4; C060 | Royal Assent21July2008; no separate delayed date appears in selected s156. | General commencement interpretation is separate from the later Order’s making and application. No claim that a power alone changed a private arrangement. |\n| **M026 — 2009 Order** | S006 heading,art1; C062 | Made23September2009; laid24September2009; force15October2009; arrangements entered into **on or after15October2009**. | Inclusive entry-date boundary; not the same as a payment date. Exact publication day not established. |\n| **M027 — Preserved earlier category boundaries** | S008 Schedule9 paras37–40; C066–C067 | Category-specific2005,2006 and2007 dates; pre15October2009 definition modifications. | Each tax/category uses its own paragraph. No blanket grandfathering conclusion. |\n| **M028 — Generic interpretation dates** | S009 heading,ss4,26; C008,C064 | Assent20July1978; commencement1January1979; specified commencement day begins at its beginning, otherwise the assent-day rule applies absent specific provision. | Rewrite-specific rules and contrary intention qualifications control where applicable. No actual legal-calendar computation. |\n| **M029 — Guidance/source dates** | S013; C001,C075,C079 | Manual publication label16April2016; update banner27August2026; actual checks28October2026. | These are publication/host/access metadata, not transaction application or tax commencement dates. |\n\n**No populated mathematical illustration is justified.** The source-defined price comparison and excess can be recorded, but a full instalment model would require unverified accounting conventions, applicable tax rules and absent arrangement facts. No rate, amount, tax saving, deduction or payment result follows. [C077]\n\n## 6. Provision-specific comparisons\n\n| Comparison | Supported distinction and claim/source link | Missing authority or predicate; adverse inference to avoid |\n| --- | --- | --- |\n| **Legal category / commercial label** | The categories are defined through cumulative statutory conditions. [C007,C017–C047; S001–S003,S006] | Do not substitute an Arabic or English product label for those conditions or for religious approval. |\n| **Definition / actual classification** | A definition supplies a legal test; it does not establish facts satisfying it. [C076,C078] | No actual authority, ownership, payment or agreement evidence exists. |\n| **Inclusion / exclusion** | The institutional alternatives in s46 differ from the cumulative exclusion under s52. [C009–C015,C048–C049] | Do not treat every non-market or related-party arrangement as excluded, or every institution label as sufficient. |\n| **Alternative / cumulative conditions** | Immediate resale and qualified delayed resale are alternative routes; price, payment deferral, substance, institution and s52 requirements remain cumulative. [C017–C023; S001 s47] | No inference that meeting one prominent condition completes the test. |\n| **Immediate resale / deferred payment** | Resale timing and the required payment date are distinct predicates. [C018–C021] | A deferred-payment description does not prove when resale occurred. |\n| **Effective return / instalment return** | Total excess and the appropriate return component of each instalment are different measures. [C024–C027] | No equal division, fixed interest rate or simple-interest assumption. |\n| **Purchase/resale / deposit** | Section47 uses purchase, resale and price-difference predicates; s49 uses deposited funds, pooled profit use and qualifying payments. [C017–C027,C036–C039] | Do not apply one category’s amount or timing rule to the other. |\n| **Company / non-company treatment** | Original s50 and s51 use different tax incorporations; s48(1) is a specifically limited non-company branch. [C029,C050–C051] | No universal tax method or deduction result. |\n| **Special currency exclusion / arrangement exclusion** | Being outside s48(1)’s nonbusiness currency branch does not itself establish failure of s47. Section52 is a different exclusion. [C029,C048] | Avoid converting a calculation limitation into categorical nonqualification. |\n| **Tax consideration / contract price** | Section53’s exclusion operates for specified tax purposes and preserves other deeming rules. [C052] | No debt reduction, price rewrite or refund entitlement. |\n| **Tax deeming / property or religious effect** | The selected deeming provisions specify their purposes. [C042,C050–C053,C072] | Property title, security, insolvency and religious doctrine require separate authority. |\n| **Condition / duty / discretion** | Arrangement predicates, mandatory tax consequences once applicable, and Treasury order-making discretion are different types of provision. [C073; S001,S005,S014] | A statutory category does not require a provider to offer a term; an order power is not a party’s variation right. |\n| **Substantive rule / reporting procedure** | The four sections do not complete the separate supplementary tax-administration regime. [C054,C074] | No conclusion that a tax return, withholding, certificate or report is or is not required. |\n| **Enactment / commencement / application** | The dates and tax-period triggers differ across the amendments and rewrites. [C055–C067; M016–M027] | No single date can replace all entry, payment, disposal, period-end and transition events. |\n| **Repealed provision / continuing historical relevance** | Repeal coexists with the specified continuity and savings rules. [C063–C067] | Neither “still governs everything” nor “never matters again” is established. |\n| **Statute / explanatory material** | The Order’s note is expressly non-operative; the HMRC manual is explanation. [C075; S006,S013] | Neither supplies a missing statutory condition or complete current legal chain. |\n| **UK extent / tax nexus / foreign law** | Express rewrite extent differs from residence, source, authorization and foreign-law predicates. [C013,C068] | No worldwide applicability, treaty entitlement or foreign regulatory authorization is established. |\n| **Legal obligation / enforcement / remedy** | Tax characterization does not establish a civil enforcement power or private remedy. [C070,C074,C078] | Debt collection, discharge, priority, relief and settlement remain separate. |\n\n## 7. Conditional public legal-category branches\n\nEvery branch is a generic analytical category. It is not a fictional arrangement, an intake question or a classification of anyone. The cited claims contain the complete qualifications on which the branch relies.\n\n| Branch | Supported conditional rule and exact links | Missing authority or predicate | Adverse inference to avoid | Next permissible generic public-law inquiry |\n| --- | --- | --- | --- | --- |\n| **B001 — Current original inaccessible** | If the revised body cannot be read, rely only on authenticated enacted findings with a currentness hold. C006,C079; S001,S007–S008. | Latest revised body and complete later effects. | Access failure proves repeal or absence. | Reopen the official revised four-section bodies and outstanding-effects record when ordinarily readable. |\n| **B002 — Original versus amended wording** | If a historical date matters, apply the corresponding text and application clauses. C007,C039,C055–C067. | Applicable legal period and complete incorporation history. | The2005 original describes every later version. | Reconcile the selected enacted amendments against an official dated consolidation. |\n| **B003 — Repeal and savings** | Repeal must be read with tax-period commencement and savings. C003–C005,C063–C067; S007–S008. | Any applicable saved historical purpose. | Repeal cancels obligations or erases prior tax consequences. | Read the exact successor/saving provision for the generic tax category at issue. |\n| **B004 — Geographic nexus** | Express UK extent does not supply residence, source or chargeability. C068; S004–S008. | Relevant nexus law and historical extent display. | Every UK-connected or foreign arrangement is covered. | Authenticate the applicable extent and tax-nexus clauses separately. |\n| **B005 — Commercial label** | A label cannot replace a statutory condition set. C016–C047,C072. | Source-defined category and complete incorporations. | A named financing style is automatically qualifying or religiously approved. | Compare only the public statutory definitions and their version-specific conditions. |\n| **B006 — Bank/building-society limb** | The limbs depend on incorporated legal definitions. C009–C010; S001,S015–S016. | Complete historical definitions and changes. | Ordinary usage or a current category establishes the historical limb. | Obtain official complete s840A and the necessary Building Societies Act definitions for the relevant version. |\n| **B007 — Subsidiary limb** | The local membership condition and qualifying parent category both matter. C011; S001 s46(2)(c),(3). | Parent definition and legal meaning of membership in the relevant setting. | Generic group affiliation equals wholly-owned status. | Trace the incorporated parent definitions and any indispensable company-law meaning. |\n| **B008 — Historical licensing limb** | The historical Part3 licence and defined business requirements are cumulative. C012; S001,S017. | Complete CCA definitions and application history. | An obsolete licence formulation states current authorization law. | Read the historical Part3/definition bodies and the exact transition to any successor regime. |\n| **B009 — Foreign authorization** | Both public-funds receipt and own-account credit authorization are required by that limb. C013; S001 s46(2)(e). | Governing authorization law. | One activity or foreign location alone suffices. | Identify the generic foreign-law authorization question without investigating an institution. |\n| **B010 — Restricted bond issuer** | The issuer limb is limited to the specified bond-asset rights and applicable version. C014,C045–C047; S003,S006. | Complete exchange/accounting incorporations and category predicates. | Every bond issuer is a financial institution for every purpose. | Complete s48A’s necessary public incorporations and the date-qualified rights reference. |\n| **B011 — Insurance addition** | The added insurance limbs apply only under the Order’s entry-date rule; the foreign limb has the SPV exclusion. C015,C062,C067. | Complete s431(2) definitions. | All insurance-related actors qualify, including excluded vehicles. | Obtain the complete historical insurance/SPV definitions and preserved earlier-text modifications. |\n| **B012 — Purchase/resale predicate** | Section47 requires the two-person purchase/resale structure plus all remaining conditions. C017–C023; S001 s47(1)–(3). | Legal meanings of purchase/sale/asset and complete institutional/exclusion rules. | Any financing transaction is a qualifying purchase/resale. | Trace only indispensable public definitions for the selected legal category. |\n| **B013 — Immediate resale** | The immediate route differs from the qualified delayed-resale route. C018–C019. | Meaning/application of immediacy, if disputed. | The first purchaser must always be the institution, or need never be one. | Determine the precise public-law interpretation question without assuming judicial resolution. |\n| **B014 — Delayed resale** | First-purchaser institutional status and acquisition purpose are both required. C019; S001 s47(2). | Complete institution definition and purpose predicate. | Any later resale qualifies. | Complete the institutional incorporation and identify the legal standard for the purpose condition. |\n| **B015 — Price equality** | The resale price must exceed the first purchase price. C020; M004. | Legally relevant price components. | Equality satisfies “greater than,” or margin alone completes the test. | Examine any indispensable rule governing what the two price amounts include. |\n| **B016 — Deferred payment** | Some or all payment must not be required until a later date. C021; M005. | Applicable meaning of the contractual payment requirement. | Payment made late proves the original deferral condition. | Separate the public tax predicate from the governing-law question about when payment was required. |\n| **B017 — Substance condition** | The price difference must have the specified interest-return equivalence in substance. C022. | Authoritative interpretation beyond bare statutory wording. | A markup automatically meets the condition. | Identify the precise generic interpretive issue; judicial merits remain held. |\n| **B018 — Section52 exclusion** | Only the complete cumulative statutory and incorporated predicates support the exclusion. C048–C049; S001 s52,S015. | Full Schedule28AA trigger and exceptions. | Every related-party or non-arm’s-length arrangement is excluded. | Obtain the complete historical para1 and indispensable affected-person/tax qualifications. |\n| **B019 — Entire-price payment** | A qualifying whole-price payment on one day contains the effective return. C025; S001 s47(6). | Qualification and applicable version. | That allocation proves tax payable or contractual interest. | Read the applicable charging/timing incorporation before any tax-result claim. |\n| **B020 — Instalments** | Each appropriate amount uses the complete counterfactual-loan/GAAP assumptions. C026–C028; M007. | Applicable accounting standards and conventions. | Equal division or an invented rate is authorized. | Complete the necessary public accounting incorporation; otherwise retain qualitative treatment. |\n| **B021 — Foreign currency** | The non-company and nonbusiness predicates are cumulative and person-specific. C029–C031. | Complete business/chargeability definitions and rate convention. | The rule applies to every foreign-currency arrangement. | Complete only the relevant property/business and accounting cross-references. |\n| **B022 — Outside special currency rule** | Failure of s48(1)’s conditions does not itself exclude s47. C029. | Applicable alternative tax-currency authority. | A calculation-rule exclusion is arrangement disqualification. | Identify the current or historical currency provision applicable to the excluded category. |\n| **B023 — Non-resident company** | The PE protection is limited by its “merely” formulation and referenced return scope. C032–C033,C069,C075. | Complete current PE/nexus/treaty regime. | No UK tax or PE can arise on any ground. | Read current s1144 and indispensable surrounding provisions, with exact return-category references. |\n| **B024 — UK representative** | The historical insertion is authenticated; full host operation is not. C034–C035; S018. | Complete FA1995 s127 and necessary s126 context. | The insertion alone resolves all representative liability. | Obtain a readable official complete historical host body; separately authenticate s835J if studying its successor. |\n| **B025 — Pooled deposit** | Deposit, institutional use with others’ deposits, profit purpose and all payment conditions are necessary. C036–C038. | Complete institution definition and undefined deposit/category issues. | Any deposit or investment is within s49. | Resolve the public definition dependencies without inspecting a deposit or provider. |\n| **B026 — Profit-linked payment** | The payment relation is proportional and out of resulting profit, with interest-return substance. C037–C038; M009. | Applicable legal interpretation of those relations. | Guaranteed return, fixed rate or repayment protection follows. | Identify the narrow statutory interpretation issue; guarantee and deposit-protection law remain separate. |\n| **B027 — Return terminology** | The defined label changes with the identified2009 amendment. C039,C061. | Correct historical application period. | Profit share return and alternative finance return are interchangeable in every version. | Reconcile the terminology against the applicable dated text and transition. |\n| **B028 — Diminishing ownership** | The added definition includes ownership, payment, use and entitlement conditions plus exceptions. C040–C042. | Control, title and accounting incorporations. | Any shared purchase or lease qualifies. | Complete the specific statutory incorporation; keep substantive property law separate. |\n| **B029 — Permitted loss feature** | Specified loss-sharing or redemption-reduction features are permitted within particular definitions. C041,C046,C071. | Applicable term/category and separate loss-tax rules. | Every loss must be shared, forgiven or deductible. | Read the exact relevant loss-recognition and governing-law provisions in a later scope. |\n| **B030 — Agency category** | The original and later institutional-role tests differ; the remaining profit conditions persist. C043–C044,C062. | Correct version and complete role definitions. | Any agent or principal automatically has tax or account authority. | Reconcile the appointment limb, payment limb and applicable date in official text. |\n| **B031 — Bond category** | All s48A conditions, maximum-return qualification and permitted variations must be considered together. C045–C047. | Exchange recognition, international accounting standards and tax exclusions. | Listing or a bond label alone completes qualification. | Read the complete indispensable public exchange/accounting incorporation, without an issuer search. |\n| **B032 — Company/non-company branch** | Historical s50 and s51 apply through different tax regimes. C050–C051. | Full incorporated charging and deduction rules. | One universal income or deduction result. | Open the narrow applicable successor tax provision and its complete conditions. |\n| **B033 — Deduction** | Interest treatment or business-expense treatment is not an unconditional deduction. C048–C051. | Relief, restriction and computation provisions. | Qualification guarantees tax savings. | Read the exact relief and restriction clauses for the generic tax category. |\n| **B034 — Tax price/distribution** | Sections53–54 contain limited tax adjustments, not all-purpose price or distribution conclusions. C052–C053. | Other deemed-consideration/distribution rules. | Debt reduction or universal non-equity status. | Complete the expressly relevant tax incorporation only if needed in a later pass. |\n| **B035 — Earlier arrangement** | Earlier deposits and later-added categories have distinct savings conditions. C056–C059,C066. | Entry, payment, disposal and tax-period predicates remain absent. | A single grandfathering date governs every category. | Read the category-specific saving and corresponding successor transition together. |\n| **B036 — Pre-Order category** | The later insurance and agency expansion cannot automatically be applied before its entry-date boundary. C062,C067. | Complete preserved earlier definitions. | Later expanded coverage applies retroactively to all arrangements. | Reconcile SI2009/2568 art1 with TIOPA Schedule9 paras39–40. |\n| **B037 — Rewrite election** | A change, pre-event, straddling period and any corresponding elections are cumulative predicates. C065; M021–M024. | Filing-date definition, procedure and actual predicates absent. | A general two-year period supplies a present deadline or right. | Read the exact applicable election provision and incorporated filing-date definition; calculate nothing here. |\n| **B038 — Nonpayment/restructuring** | The selected provisions do not establish enforcement, waiver, restructuring or discharge rights. C070,C074. | Contract, consumer-credit and current tax treatment of variation/default. | Tax equivalence supplies a collection or settlement entitlement. | Identify and read the precise public rule for the legal issue and jurisdiction, separately scoped. |\n| **B039 — Early ending** | Optional early-ending language in a particular definition does not grant a universal right. C046,C071. | Applicable statutory or contractual right and calculation law. | Every arrangement can be ended without further consequence. | Investigate the exact generic early-settlement authority for the selected legal category. |\n| **B040 — Reporting and administration** | The four sections do not complete supplementary tax administration. C054,C074. | Schedule2 and current withholding/reporting incorporations. | Silence means no filing, withholding or information duty. | Read only the indispensable supplementary clause before stating a reporting proposition. |\n| **B041 — Religious/private-law boundary** | Tax-purpose classification is not religious certification or all-purpose private-law characterization. C072–C073. | Separate authority and scope. | Statutory qualification proves legitimacy, compliance or suitability. | Define a distinct public-law or religious-authority inquiry without applying it to anyone. |\n| **B042 — Guidance/currentness/parent hold** | Guidance, source availability and selected history do not complete current law or A099. C006,C075–C080. | Latest official bodies, remaining incorporations and separately scoped parent areas. | This pass is provider approval, country acceptance or a complete financing guide. | Complete only the next identified generic authority; preserve all actual application holds. |\n\n## 8. Wholly blank analytical reference worksheet\n\nOnly field labels are supplied. Every authority-entry, evidence-entry, analysis and result cell is empty.\n\n| Field label | Authority entry | Evidence entry | Analysis | Result |\n| --- | --- | --- | --- | --- |\n| Public authority and title |  |  |  |  |\n| Version and legal status |  |  |  |  |\n| Access and read bounds |  |  |  |  |\n| Printed page and PDF index |  |  |  |  |\n| Jurisdiction and extent |  |  |  |  |\n| Generic actor category |  |  |  |  |\n| Generic arrangement category |  |  |  |  |\n| Scope and tax purpose |  |  |  |  |\n| Condition and connector |  |  |  |  |\n| Alternative branch |  |  |  |  |\n| Exception or exclusion |  |  |  |  |\n| Operative verb |  |  |  |  |\n| Incorporated authority |  |  |  |  |\n| Quantity, unit and base |  |  |  |  |\n| Trigger and reference event |  |  |  |  |\n| Counting or conversion convention |  |  |  |  |\n| Enactment and application distinction |  |  |  |  |\n| Amendment, repeal and transition |  |  |  |  |\n| Tax deeming and private-law boundary |  |  |  |  |\n| Enforcement and remedy boundary |  |  |  |  |\n| Other-law gap |  |  |  |  |\n| Currentness gap |  |  |  |  |\n| Application hold |  |  |  |  |\n| Missing public authority |  |  |  |  |\n| Next permissible generic inquiry |  |  |  |  |\n\n## 9. Granular coverage and question-to-claim crosswalk\n\n“Answered” below means the bounded public-law question is answered from the identified material. It never means an actual arrangement has been classified.\n\n| Requested question/material subquestion | Status | Finding / claim / source / branch links | Exact missing evidence or authority; next permissible inquiry |\n| --- | --- | --- | --- |\n| **1 — Complete original ss46–49** | **Answered** | C002,C007–C039; S001; B005–B027. | No missing original clause identified in the complete selected read. Current consolidation is a separate row. |\n| **1 — Actual titles and organization** | **Answered** | Version table; C002,C039,C057,C061. | No assumption from the prompt title. |\n| **1 — Complete current revised bodies and annotations** | **Partial** | C003–C006,C079; S007–S008; B001–B003. | Current endpoints failed. Reopen official revised bodies and effects information. |\n| **1 — Repeal/replacement/application** | **Answered within selected enacted chain** | C003–C005,C063–C069; S007–S008. | Full later successor history remains open. |\n| **1 — Territorial extent and commencement** | **Partial** | C055–C068; M016–M028. | Original latest extent display and complete tax-nexus regime unavailable/unexamined; authenticate separately. |\n| **2 — Original institution alternatives** | **Partial** | C009–C015; S001,S003,S006,S015–S017; B006–B011. | Complete incorporated bank/building-society/licensing/insurance definitions missing. |\n| **2 — Purchase/resale conditions** | **Answered as historical text** | C017–C027; S001–S002; B012–B020. | Actual application and complete GAAP incorporation held. |\n| **2 — Deposit conditions** | **Answered as historical text** | C036–C039; S001,S002,S005; B025–B027. | Undefined/external category questions remain held. |\n| **2 — Later incorporated arrangement definitions** | **Partial** | C040–C047; S002–S003,S006; B028–B031. | Complete control, recognized-exchange and accounting incorporations not read. |\n| **2 — Undefined property/ownership/payment categories** | **Unresolved where externally dependent** | C016,C028,C031,C076. | Read only the exact indispensable public definition before positive use. |\n| **3 — Return amount and allocation** | **Answered qualitatively; calculation held** | C024–C030; M004–M008. | GAAP method, rate and rounding absent. |\n| **3 — Recipient/payer and tax-purpose treatment** | **Partial** | C050–C054; S001,S004–S005. | Full charging, relief, withholding and loan-relationship regimes held. |\n| **3 — Anti-avoidance/exclusion** | **Partial** | C048–C049; S001,S015; B018,B033. | Complete Schedule28AA incorporation not obtained. |\n| **3 — Tax versus other legal effects** | **Answered boundary** | C052–C054,C070–C075; comparisons. | No private-law or religious conclusion made. |\n| **4 — Payment rights and nonpayment** | **Answered boundary; substantive private law excluded** | C021,C070,C073–C074; payment-rights table; B038. | Applicable contract/consumer-credit law and current tax default treatment require separate inquiry. |\n| **4 — Late treatment and restructuring** | **Unresolved outside selected provisions** | C070,C077; B038. | Identify exact variation/default/late-payment authority for the relevant generic category and jurisdiction. |\n| **4 — Early ending and loss** | **Answered for express definitional permissions; otherwise held** | C041,C046,C071; B029,B039. | No actual right, loss allocation or deduction established. |\n| **4 — Debt/equity/private remedy** | **Excluded beyond tax-purpose findings** | C042,C050–C053,C072,C078. | Separate property, contract, security and insolvency authority. |\n| **5 — Tax categories/person boundaries** | **Partial** | C029–C035,C048–C054,C068. | Full residence, source, company and charging definitions held. |\n| **5 — Geography and foreign authorization** | **Partial** | C013,C068; B004,B009. | No foreign jurisdiction’s authorization law investigated. |\n| **5 — Religious/product/provider conclusions** | **Excluded with reason** | C072,C078,C080; B041. | Tax provisions do not supply these determinations; user prohibits actual investigations. |\n| **6 — Original and material2006–2009 amendments** | **Answered for identified enacted provisions** | C007,C035,C039–C047,C057–C062; S001–S006,S014. | Not an exhaustive audit of every external definition’s amendment history. |\n| **6 — 2010 repeals and savings** | **Answered within selected clauses** | C003–C005,C063–C067; S007–S008. | Unread later orders and successor merits remain open. |\n| **6 — Complete later-law chain** | **Unresolved** | C006,C076,C079; B001–B003,B042. | Official latest revised bodies and all material later effects must be checked before current application. |\n| **7 — Required comparisons** | **Answered within scope** | Section6; C016–C079. | Each comparison preserves its missing predicate and adverse inference. |\n| **8 — Quantities and temporal relationships** | **Answered for all relied-on measures** | M001–M029; C020–C030,C040–C047,C055–C067. | No actual inputs or calculation; incomplete conventions expressly held. |\n| **8 — Optional numerical illustration** | **Excluded with reason** | C077. | An invented model would exceed verified accounting and application conventions. |\n| **9 — Conditional branches** | **Answered** | B001–B042, each linked to claims/sources. | All actual application facts remain absent. |\n| **9 — Blank analytical worksheet** | **Answered** | Section8. | All entry/analysis/result cells remain empty. |\n| **10 — Parent area kept open** | **Answered boundary** | C080; Section11 below; B042. | No country, operational, publication or parent acceptance. |\n\nThe branch table supplies the granular coverage for each **B001–B042** issue: supported rule, precise claim/source linkage, missing predicate, adverse inference and next generic inquiry. No branch is treated as an actual eligibility or tax result.\n\n## 10. Source-read and failure log\n\n### 10.1 Successful reads and their limits\n\n| Log | Read action and result | Boundary |\n| --- | --- | --- |\n| **L001** | Read the complete original FA2005 ss46–49 and adjacent ss50–57 in the official enacted PDF. | Not the latest revised HTML; not all supplementary tax law. |\n| **L002** | Read complete relevant FA2006 ss95–96 and original s98; FA2007 ss53–54; ITA2007 consequential amendments and selected general transition. | Other provisions appearing incidentally in returned text were not adopted as completed research topics. |\n| **L003** | Read CTA2009’s selected amendments, commencement, continuity, election and older-deposit transition. | The full replacement corporation-tax category and every category-specific saving were not completed. |\n| **L004** | Read SI2009/2568 arts1–3 and its complete explanatory note; authenticated its cited power through the selected2006/2008/2009 provisions. | The note is not operative text; no religious certification inferred. |\n| **L005** | Read the separate2010 repeal entries, commencement clauses, continuity provisions and selected alternative-finance transitions. | No exhaustive post2010 amendment, order or judicial audit. |\n| **L006** | Read narrow original generic interpretation, GAAP, property-business and PE provisions. | Their external incorporations and later complete regimes remain bounded as recorded. |\n| **L007** | Read complete material HMRC manual page bodies. | Guidance is subordinate to the enacted text; update banners are not legal commencement. |\n| **L008** | Read TIOPA Schedule9 para22 after encountering it in a source annotation. | It concerns a separate repo/stock-lending transition; it was not generalized into an alternative-finance rule. |\n| **L009** | Read narrow successor insertions/pointers, including s564J, s835J and CTA2010 s1144. | No claim to have completed their current substantive regimes. |\n\n### 10.2 Failed revised-body access\n\nThe following belong to the **same FA2005 instrument as S001**. They are access attempts, not independent sources supporting substantive propositions.\n\n| Failure group | Complete URLs attempted | Observed result and consequence |\n| --- | --- | --- |\n| **F001 — Revised sections** | [https://www.legislation.gov.uk/ukpga/2005/7/section/46](https://www.legislation.gov.uk/ukpga/2005/7/section/46) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/47](https://www.legislation.gov.uk/ukpga/2005/7/section/47) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/48](https://www.legislation.gov.uk/ukpga/2005/7/section/48) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/49](https://www.legislation.gov.uk/ukpga/2005/7/section/49) | Fetch/format failures, including429 and unsupported XHTML responses. No complete current body read. |\n| **F002 — Plain-view alternatives** | [https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain](https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain](https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain](https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain](https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain) | Bodies unavailable through the retrieval. Same currentness hold. |\n| **F003 — Chapter alternatives** | [https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5](https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5) ; [https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5](https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5?utm_source=chatgpt.com) ; [https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf](https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf) | Unsupported format or unavailable body. No alternate language/version certification. |\n| **F004 — Other ordinary public formats** | [https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html](https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html) ; [https://www.legislation.gov.uk/ukpga/2005/7/data.pdf](https://www.legislation.gov.uk/ukpga/2005/7/data.pdf) ; [https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent](https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent&utm_source=chatgpt.com) | Unavailable or unsupported. A search-indexed excerpt was not promoted to a complete body read. |\n| **F005 — Enacted HTML sections** | [https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted](https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted](https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted](https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted) ; [https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted](https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted) | Unavailable bodies/429 response. The successfully read official enacted PDF supplies the original text instead. |\n| **F006 — Incorporated definitions** | Complete URLs recorded at S015–S017. | Failed historical bank, insurance, transfer-pricing, building-society and consumer-credit definitions remain explicit dependency gaps. |\n| **F007 — Older UK-representative host** | Complete URLs recorded at S018. | Unavailable HTML; PDF fetch/size failures. No full host-effect claim. |\n\nNo security gate was bypassed. No failure was treated as proof of repeal, absence of law, credentials, model limits or a substantive legal result.\n\n## 11. Remaining A099 parent investigations — explicitly open\n\n| Unexamined parent subject | Exact next generic public-law question | Present limit |\n| --- | --- | --- |\n| **Current UK income-tax successor rules** | What do the complete current ITA2007 Part10A provisions and indispensable incorporations say for the specifically selected category, including later amendments and savings? | Successor pointers only; no full current classification. |\n| **Current corporation-tax successor rules** | What are the complete current CTA2009 Part6 Chapter6 conditions and the narrowly incorporated loan-relationship consequences? | No complete charge, deduction, impairment, release or loss analysis. |\n| **Transaction taxes** | Which separate current land-transaction, stamp or other transaction-tax provisions apply to the source-defined category, and with what territorial/date predicates? | No transaction-tax exemption or double-charge conclusion. |\n| **Consumer-credit regulation** | How does the applicable current public consumer-credit regime define the relevant agreement and regulate authorization, information, early settlement, arrears and enforcement? | Historical s46 licensing wording is not a current regulatory determination. |\n| **Sale, lease, title and beneficial ownership** | Which public property and contract rules govern the particular legal category in the relevant UK legal jurisdiction? | Tax deeming does not establish title or contractual effect. |\n| **Security, guarantees and insolvency** | What current public rules determine security creation, priority, enforcement, insolvency treatment and third-party liability? | No priority, recovery, discharge or guarantee conclusion. |\n| **Default, restructuring and settlement** | Which applicable public rules address variation, novation, waiver, default charges, release and enforceability for the relevant category? | No payment or settlement strategy. |\n| **Accounting** | Which complete, legally incorporated accounting standards govern the particular tax comparison and period? | No amortization, effective rate, valuation or rounding model. |\n| **Tax residence and cross-border treatment** | Which current domestic nexus and applicable treaty provisions govern the relevant tax category, without assuming that domestic interest treatment controls treaty characterization? | No residence, withholding or treaty entitlement. |\n| **Religious doctrine and certification** | What separately identified religious authority addresses the defined question, and how is that distinct from statutory tax qualification? | No religious ruling, product certification or provider assessment. |\n| **Other countries and subnational jurisdictions** | What is the relevant country/state/territorial/tribal/local public-law framework for the selected legal issue, and what authority establishes its extent and application? | No country dossier, worldwide rule or cross-border recognition conclusion. |\n| **Private contracts and policies** | What public-law standards would govern contractual terms if that subject were separately authorized? | No agreement or provider policy examined; no actual or fictional terms supplied. |\n| **Actual eligibility, suitability, tax and financial outcomes** | These would require a separately authorized application inquiry and verified applicable law. | Entirely held; no records collected or requested. |\n| **Research and publication acceptance** | What additional source authentication and review would be required before a specific statement could be accepted for publication? | This pass is researcher work, not independent review or publication acceptance. |\n\n## 12. Explicit gaps and researcher self-check\n\n### Material unresolved gaps\n\n1. **Latest revised bodies:** the four official revised-section pages were not fully readable. The identified enacted repeal chain is established; a complete latest consolidation is not.\n2. **Historical institutional definitions:** the complete bank, building-society, consumer-credit and insurance/SPV incorporations were not obtained.\n3. **Transfer pricing:** the complete historical Schedule28AA conditions and exceptions remain unread, so s52 cannot be reduced to a complete eligibility test.\n4. **Older representative mechanism:** FA1995 s127’s full body was not obtained; only the insertion, later renumbering/correction and repeal were authenticated.\n5. **Accounting and exchange recognition:** underlying standards and recognition/designation incorporations remain incomplete.\n6. **Successor merits:** current income-tax, corporation-tax, capital-gains, permanent-establishment and representative regimes were not completed merely by identifying their pointers.\n7. **Extent and nexus:** explicit rewrite extent was read, but no actual residence, source, foreign authorization or historical latest extent display was established.\n8. **Later history:** selected enacted history does not certify every later amendment, order, saving or judicial interpretation.\n9. **Application evidence:** no actual or invented arrangement, authority, ownership, price, payment, date, notice, tax period or legal status was supplied or investigated.\n\n### Researcher self-check — not independent review\n\n| Check | Result |\n| --- | --- |\n| Independent investigation of the latest requested component | Performed from newly opened public originals; earlier reports were not used as premises. |\n| Complete original selected four-section read | Completed in the official enacted PDF, including nested conditions. |\n| Current/repealed status distinguished | Enacted repeals authenticated; revised-body access gap retained prominently. |\n| Amendment terminology preserved | Original profit share return, later alternative finance return, retitled sections and expanded categories distinguished. |\n| Cumulative/alternative conditions preserved | Purchase/resale alternatives, institution requirements, pooled-deposit conditions and s52 predicates separated. |\n| Incorporations not silently completed | Missing definitions and external standards attached to dependent claims and branches. |\n| Commencement/application separated | Assent, force, tax year/accounting period, arrangement entry, payment and disposal triggers separately registered. |\n| Quantities checked | Relied-on dates, counts, relationships and election periods registered; no actual calculation. |\n| Tax/private-law/religious boundaries | Preserved; no contractual, religious, provider or suitability determination. |\n| Evidence worksheet | All authority, evidence, analysis and result cells left empty. |\n| Prohibited investigations/actions | No actual or invented identifying-party, transaction, case, account, provider or record investigation; no filing, contact or operative document. |\n| Source-use representation | Parsed-text reading identified; no pixel, whole-code, local-file, hash, import, model/UI or independent-review claim. |\n| Acceptance | No component, parent, country, operational or publication acceptance. |\n\nEND R099 PASS-01.\n\n","tables":[{"headers":["Source ID","Issuer, title and complete literal HTTPS URL","Exact material read; printed page / zero-based PDF index","Version, status, application and 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ID","Issuer, title and complete literal HTTPS URL","Exact material read; printed page / zero-based PDF index","Version, status, application and limits"],["R099-P1-S001","UK Parliament; official enacted publication hosted by legislation.gov.uk: Finance Act2005, c.7. https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf","Complete ss46(1)–(3),47(1)–(8),48(1)–(3),49(1)–(2): printed pp31–33 / indices37–39. Complete adjacent ss50–57: pp33–36 /39–42. Selected final provisions ss104–106: p81 /87. Enactment heading: p1 /7.","Original enacted edition; Royal Assent7April2005. Section56 supplies the selected commencement/application and older-deposit transition. Not a current consolidation. Revised-body failures are logged below. The rest of the Act, including the full supplementary Schedule2 regime, was not adopted as a completed premise. \nlegislation.gov.uk\n+2"],["R099-P1-S002","UK Parliament: Finance Act2006, c.25. https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf","Complete ss95 and96, including inserted ss49A and47A and application clauses: pp88–92 /99–103. Section98’s original order-making body: p92 /103. Enactment heading: p1 /12.","Original enacted amendment; Royal Assent19July2006. Distinct corporation-tax and income-tax application dates, and an adapted older-arrangement transition under s95(11). Other finance provisions were not investigated. \nlegislation.gov.uk\n+3"],["R099-P1-S003","UK Parliament: Finance Act2007, c.11. https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf","Complete s53, including inserted ss48A–48B, amendments to s46 and the non-resident host provisions, and s53(13)–(14); s54: pp34–39 /41–46. Enactment heading: p1 /8.","Original enacted amendment; Royal Assent19July2007. Bond definitions were read because s46 incorporated them. This does not constitute a complete securities, accounting, exchange-designation or bond-tax investigation. \nlegislation.gov.uk\n+3"],["R099-P1-S004","UK Parliament: Income Tax Act2007, c.3. https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf","Complete selected Schedule1 paras597–602: pp637–638 /681–682. Complete ss1030–1035: pp505–506 /549–550. Complete Schedule2 paras1–10: pp641–643 /685–687.","Original enacted rewrite. General commencement6April2007, subject to s1034’s exceptions and Schedule2. Used for consequential changes and continuity, not as a complete income-tax code. \nlegislation.gov.uk\n+4"],["R099-P1-S005","UK Parliament: Corporation Tax Act2009, c.4. https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf","Complete selected Schedule1 paras648–664: pp728–730 /790–792. Complete Schedule2 paras1–10: pp740–743 /802–805; para73: p760 /822. Complete selected final provisions, including ss1325–1329; s1329 at p613 /675. Complete s521: p248 /310; s1310: pp606–607 /668–669.","Original enacted rewrite; Royal Assent26March2009. General commencement1April2009, with tax-period qualifications and specified exceptions. Schedule1 para652 changes s49(2)’s return terminology. The substantive replacement Chapter6 of Part6 was not investigated in full. \nlegislation.gov.uk\n+7"],["R099-P1-S006","HM Treasury: Alternative Finance Arrangements (Amendment) Order2009, SI2009/2568. https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf","Complete preamble and arts1–3: unnumbered first page and printed p2 /indices0–1. Complete explanatory note: printed p3 /2. Remaining publication text on index3 was also returned.","Made23September2009; laid24September2009; in force15October2009; applies to arrangements entered into on or after that date. The note expressly is not part of the Order. Article3 was read but does not complete the successor corporation-tax regime. \nuksi_20092568_en.doc\n+1"],["R099-P1-S007","UK Parliament: Corporation Tax Act2010, c.4. https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf","Complete ss1180–1185; commencement/extent at p576 /628. Complete Schedule2 paras1–10: pp678–680 /730–732. Schedule3 Part1, complete relevant FA2005 repeal entry: p724 /776. Complete s1144: p559 /611.","Original enacted rewrite; Royal Assent3March2010. Repeals s48(2); general commencement1April2010, subject to tax-period rules and Schedule2. Section1144 read as a narrow successor pointer, not as a complete present permanent-establishment analysis. \nlegislation.gov.uk\n+4"],["R099-P1-S008","UK Parliament: Taxation (International and Other Provisions) Act2010, c.8 — TIOPA2010. https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf","Complete selected ss365–366 and377–381; s365 p190 /209; extent/commencement p194 /213. Schedule2 paras1–2, including new s564A: pp207–208 /226–227; complete para11/new s564J: p214 /233. Complete Schedule6 Part1 para8/new s835J: p295 /314. Schedule8 para214: p368 /387. Complete Schedule9 paras1–10: pp385–387 /404–406; para22: pp390–391 /409–410; paras37–40: pp395–397 /414–416. Relevant Schedule10 Part7 and Part11 repeal entries: pp404 and406 /423 and425.","Original enacted rewrite; Royal Assent18March2010. General commencement1April2010, with different tax-period applications. Exact repeal and selected savings read. Paragraph22 concerns a separate repo/stock-lending transition and was not treated as a general alternative-finance saving. Entire TIOPA, successor tax code and all subsequent orders remain unexamined. \nlegislation.gov.uk\n+9"],["R099-P1-S009","UK Parliament: Interpretation Act1978, c.30. https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf","Complete selected ss4–5,15–17,20–24 and26; selected Schedule1 entries for “person” and “United Kingdom.” Section4: p1 /2; s5: p2 /3; selected Schedule1 entries pp11–12 /12–13.","Original enacted edition, used for the stated generic interpretation rules only. Royal Assent20July1978; s26 commencement1January1979. Rewrite-specific continuity clauses displace s17(2) where they say so. No claim that every later amendment to this Act was audited. \nlegislation.gov.uk\n+2"],["R099-P1-S010","UK Parliament: Finance Act2004, c.12, s50. https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf","Complete s50(1)–(6): pp57–58 /72–73.","Historical statutory GAAP definition and application clause. The incorporated international accounting standards, Commission-adoption regime and company-accounting requirements were not read in full. No allocation formula or accounting conclusion is supplied. \nlegislation.gov.uk"],["R099-P1-S011","UK Parliament: Income Tax (Trading and Other Income) Act2005, c.5 — ITTOIA2005. https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf","Complete selected ss263–269: pp118–120 /155–157, to trace FA2005 s57’s property-business reference.","Original enacted definitions and qualifications. Further incorporations concerning particular activities, partnerships and territorial charging were not completed. No present residence, remittance, property-income or liability conclusion is drawn. \nlegislation.gov.uk\n+1"],["R099-P1-S012","UK Parliament: Finance Act2003, c.14, s148. https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf","Complete original s148(1)–(7): pp88–89 /99–100.","Historical host provision for FA2005 s48(2)’s insertion. Original fixed-place/agency test and exceptions read. This is not a complete audit of the host’s intervening amendments or current permanent-establishment law. \nlegislation.gov.uk"],["R099-P1-S013","HMRC, Corporate Finance Manual, CFM44020 and CFM44280. https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020 ; https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280","Complete material page bodies: CFM44020 lines72–104; CFM44280 lines72–80. HTML; no printed-page/PDF index.","Official guidance, not legislation. Manual publication label16April2016 and update banner27August2026 were displayed. Neither proves the effective date of a particular legal proposition. Used for bounded successor pointers and an interpretation warning, not to establish missing statutory predicates. These are sections of one manual, not independent corroboration. \nGOV.UK\n+1"],["R099-P1-S014","UK Parliament: Finance Act2008, c.9, s156. https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf","Complete s156(1)–(4), including substituted FA2006 s98 provisions: pp97–98 /106–107. Enactment heading: p1 /10.","Original enacted amendment; Royal Assent21July2008. Authenticates the expanded variation power cited by SI2009/2568. Adjacent property-tax and government-borrowing provisions were not adopted as substantive findings. \nlegislation.gov.uk\n+1"]]},{"headers":["Source ID","Public authority sought; full URL","Access/read result and dependent hold"],"index":1,"links":[{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07"},{"href":"https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07"},{"href":"https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07"},{"href":"https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted","text":"https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf","text":"https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf"}],"row_links":[[],[{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15","text":"https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15"},{"href":"https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07"}],[{"href":"https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07"}],[{"href":"https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07","text":"https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07"}],[{"href":"https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted","text":"https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf","text":"https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf"}]],"rows":[["Source ID","Public authority sought; full URL","Access/read result and dependent hold"],["R099-P1-S015","Income and Corporation Taxes Act1988 — ICTA: https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07 ; https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain ; https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15 ; https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07","Bodies unavailable through the public retrieval. Bank, insurance company, insurance special purpose vehicle, and the complete historical transfer-pricing trigger remain incompletely authenticated. Their incorporation in the successfully read provisions is established; satisfaction or exhaustive meaning is not."],["R099-P1-S016","Building Societies Act1986: https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07","Historical definition body unavailable. The reference in s46(2)(b) is established; a complete building-society classification is held."],["R099-P1-S017","Consumer Credit Act1974: https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07","Historical definition body unavailable; the complete Part3 licensing and incorporated business definitions were not authenticated. The historical wording must not be treated as a present licensing rule."],["R099-P1-S018","Finance Act1995, s127: https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted ; https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf","HTML unavailable. PDF attempts returned a429 response and, on an ordinary later attempt, a content-length limit. No complete s127 host-body reading. The insertion made by s48(3), its later renumbering and the repeal are established separately; the full historical representative-liability mechanism is held."]]},{"headers":["Selected section","Original enacted organization and complete subdivision range","Material authenticated change","Status established in this pass"],"index":2,"links":[],"row_links":[[],[],[],[],[]],"rows":[["Selected section","Original enacted organization and complete subdivision range","Material authenticated change","Status established in this pass"],["46 — Alternative finance arrangements","Part2, Chapter5; introductory provision; subsections(1)–(3).","Original arrangement references47/49 expanded to47A,48A and49A; restricted bond-issuer category added; insurance categories later added.","Historical definition provision; removed by TIOPA2010 Schedule8 para214 and Schedule10 Part7. [C002–C003, C007–C015]"],["47 — Alternative finance arrangements: alternative finance return","Subsections(1)–(8).","FA2006 s96 changed the heading to purchase and re-sale, omitted subsection(5), and made the Chapter-purpose limitation express in(6)–(7).","Historical arrangement and return-allocation provision; removed by the same2010 repeal. [C017–C028, C057]"],["48 — Arrangements within section47: foreign currency and non-residents","Subsections(1)–(3). Subsection(1) is a calculation rule; subsections(2)–(3) amend other Acts.","The inserted host provisions were subsequently renumbered or had their s47(5) references corrected. This is not the same as rewriting the original amending instruction.","Subsections(1),(2),(3) were removed through the distinct repeal routes identified above. [C004–C005, C029–C035]"],["49 — Alternative finance arrangements: profit share return","Subsections(1)–(2).","FA2006 s95 changed the heading to deposit and rewrote(2). CTA2009 Schedule1 para652 changed the defined return in(2) from profit share return to alternative finance return.","Historical deposit-arrangement provision; removed by TIOPA2010. [C036–C039, C061]"]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":3,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"},{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"},{"href":"https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com","text":"uksi_20092568_en.doc"}],"row_links":[[],[],[],[{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"}],[],[{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"}],[],[],[],[],[],[],[],[],[],[{"href":"https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com","text":"uksi_20092568_en.doc"}],[]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C001","The access date is28October2026 in America/Los_Angeles. The official enacted PDFs supplied the selected bodies; their publication/edition dates are not current-consolidation certifications.","S001–S014; source/read log. Research observation, not a substantive tax rule."],["R099-P1-C002","The original selected bodies are s46(1)–(3), s47(1)–(8), s48(1)–(3), and s49(1)–(2), in FA2005 Part2 Chapter5.","S001, pp31–33 /indices37–39. No whole-Act or whole-replacement-code claim."],["R099-P1-C003","TIOPA2010 expressly omits ss46–47A,48(1),48A, specified parts of48B, and49–57. Its repeal schedule also records the relevant repeal.","S008, Schedule8 para214; Schedule10 Part7; s381 and Schedule9 qualifications. \nlegislation.gov.uk"],["R099-P1-C004","FA2005 s48(2) is separately repealed by CTA2010.","S007, Schedule3 Part1, FA2005 entry; ss1181,1184 and Schedule2."],["R099-P1-C005","FA2005 s48(3), the FA1995 host provisions126–127 and related amendment provisions are separately included in TIOPA2010’s UK-representative repeals.","S008, Schedule10 Part11; s381 and relevant savings. \nlegislation.gov.uk"],["R099-P1-C006","A complete latest revised rendering of the four sections was not obtained. The enacted repeal findings are affirmative findings; an exhaustive2026 consolidation or later-law certification remains unresolved.","S001 access failures; S007–S008 enacted bodies. No absence-of-later-law inference."],["R099-P1-C007","Originally, the Chapter’s arrangement category comprised s47 or s49. FA2006 added47A and49A; FA2007 added48A. Each incorporated category has its own conditions.","S001 s46(1); S002 ss95(1),96(1); S003 s53(3)(a)."],["R099-P1-C008","The generic interpretation of “person” includes corporate and unincorporated bodies unless a contrary intention appears. That does not resolve every tax-specific “company” or party-category question.","S009 s5 and Schedule1 “person”; application qualifications in s22. Tax-specific definitions remain separately relevant."],["R099-P1-C009","The historical bank limb incorporates ICTA s840A, rather than defining every bank in s46 itself.","S001 s46(2)(a); complete historical s840A body not obtained at S015. Positive bank classification held."],["R099-P1-C010","The building-society limb incorporates the Building Societies Act1986.","S001 s46(2)(b); S016 failure. No substitution of an ordinary-language or current-register definition."],["R099-P1-C011","The subsidiary limb concerns a wholly-owned subsidiary of a qualifying bank or building society. The local definition permits no members other than the parent, its wholly-owned subsidiaries, or persons acting on their behalf.","S001 s46(2)(c),(3). The membership condition is not replaced by an invented ownership percentage or a generic affiliation label."],["R099-P1-C012","The historical consumer-credit limb requires authorization by a licence under CCA1974 Part3 to carry on the Act-defined consumer-credit or consumer-hire business.","S001 s46(2)(d). S017 incorporation gap; no present licensing or authorization conclusion."],["R099-P1-C013","The foreign-authorized limb requires authorization outside the UK both to receive deposits or other repayable public funds and to grant credit for the actor’s own account.","S001 s46(2)(e). The two activities are cumulative; the foreign authorization law is not established here."],["R099-P1-C014","The added bond-issuer limb is restricted: it applies to a s48A bond issuer only in relation to bond assets consisting of rights under s47 or47A arrangements; the2009 Order added49A rights.","S003 s53(3)(b); S006 art2(2)(a). Not a general financial-institution designation for every activity of a bond issuer."],["R099-P1-C015","The2009 Order added an ICTA s431(2) insurance-company limb and a foreign-authorized insurance-business limb. The latter includes substantially similar business but excludes an insurance special purpose vehicle as defined in s431(2).","S006 art2(2)(c), subject to art1(3). S015 definition gap remains. \nuksi_20092568_en.doc"],["R099-P1-C016","The four sections do not themselves give comprehensive definitions of “asset,” every ownership interest, contractual validity, residence, interest, or all company categories. An asset label or financing label therefore cannot complete their predicates.","S001 complete ss46–49; specific incorporations elsewhere in this register. This is a bounded textual finding, not a claim that those terms are undefined throughout UK law."]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":4,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"}],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk"}],[]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C017","The s47 definition concerns arrangements between two persons and is expressly subject to both s47(3) and s52. All relevant conditions must be considered together.","S001 s47(1), opening words."],["R099-P1-C018","The first person must purchase an asset and sell it to the other person either immediately or through the qualified alternative in subsection(2).","S001 s47(1)(a). Purchase, resale and payment are distinct events."],["R099-P1-C019","For the non-immediate-resale alternative, the first purchaser must be a financial institution and must have purchased the asset for the purpose of entering arrangements falling within s47.","S001 s47(2)(a)–(b). These extra conditions are not silently imposed on the immediate-resale alternative."],["R099-P1-C020","The amount payable on the resale must be greater than the amount paid on the first purchase. Equality does not meet that particular condition.","S001 s47(1)(b). No minimum margin or percentage is stated."],["R099-P1-C021","All or part of the resale price must not be required to be paid until a date later than the resale date.","S001 s47(1)(c). This is a payment-deferral predicate, not a statutory default or repayment-extension right."],["R099-P1-C022","The difference between the two prices must equate in substance to the return on an investment of money at interest.","S001 s47(1)(d). A price difference alone is insufficient."],["R099-P1-C023","At least one party must be a financial institution. This is additional to the other conditions, and differs from the first-purchaser requirement in the delayed-resale branch.","S001 s47(3), read with(1)–(2)."],["R099-P1-C024","The effective return is the portion of the resale price exceeding the first purchase price.","S001 s47(4). This defines a tax-rule amount; it does not establish a contractual debt, profit or tax liability."],["R099-P1-C025","If the entire resale price is paid on one day under qualifying arrangements, it includes alternative finance return equal to the effective return. The2006 amendment expressly confines this treatment to the Chapter.","S001 s47(6); S002 s96(2)(b)."],["R099-P1-C026","If payment is by instalments, each instalment includes alternative finance return equal to its appropriate amount.","S001 s47(7); S002 s96(2)(b). No equal-allocation rule appears."],["R099-P1-C027","The appropriate amount is the interest component of the instalment under a counterfactual loan: principal equals the first purchase price; total interest equals the effective return; the instalment repays principal with interest; the loan is on arm’s-length terms and accounted for under GAAP.","S001 s47(8)(a)–(c). All assumptions are cumulative. No actual rate, compounding convention, allocation schedule or rounding convention has been established. \nlegislation.gov.uk"],["R099-P1-C028","The historical GAAP definition distinguishes accounts prepared under international accounting standards from other accounts using UK GAAP, with a qualification for standards not adopted for the relevant purpose. UK GAAP’s application is not confined to UK companies.","S010 s50(1)–(6). The underlying accounting standards and company-accounting permissions were not completed; no computational conclusion follows."]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":5,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+1"}],"row_links":[[],[],[],[],[],[],[],[{"href":"https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+1"}]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C029","The special currency rule applies where alternative finance return is paid in a non-sterling currency by or to a non-company, otherwise than for a trade, profession, vocation or property business, and operates as respects that person.","S001 s48(1)(a)–(b). Failure of this special currency predicate is not itself failure of the underlying s47 arrangement definition."],["R099-P1-C030","Under that rule, effective return and the appropriate instalment amount are calculated in the other currency; each alternative-finance-return payment is translated into sterling at a spot exchange rate for its payment day.","S001 s48(1), concluding words. No exchange-rate source, intraday selection or rounding rule is specified in that clause."],["R099-P1-C031","FA2005 s57 incorporates ITTOIA2005 s263(6)’s property-business concept. That concept encompasses UK and overseas property businesses, subject to the surrounding definitions, exclusions and chargeability qualifications.","S001 s57; S011 ss263–269. Further activity/partnership and charging incorporations remain held; no actual business or residence determination."],["R099-P1-C032","Section48(2) inserted a limited permanent-establishment protection for a non-UK-resident company receiving the specified return: activities for the arrangements by the counterparty or someone acting for the company do not merely by themselves create the stated UK permanent-establishment result.","S001 s48(2), inserting FA2003 s148(5A). Not a universal no-PE or no-UK-tax rule."],["R099-P1-C033","The original host s148 also contained a fixed-place/agency test and independent-agent and preparatory/auxiliary qualifications. The narrow insertion cannot replace that surrounding framework.","S012 s148(1)–(7), original body; intervening/current host history not fully audited."],["R099-P1-C034","Section48(3) inserted a category into FA1995 s127(1) concerning the other party to the arrangements or a person acting for the non-resident, where the income was the specified alternative finance return.","S001 s48(3). Full host effect held because complete s127 was not obtained at S018."],["R099-P1-C035","FA2006 renumbered the inserted paragraph from(cc) to(ca). FA2007 corrected the host provisions’ references from s47(5) to Chapter5 of Part2. These changes must not be confused with the original insertion wording.","S002 s95(10); S003 s53(11)–(12). \nlegislation.gov.uk\n+1"]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":6,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+2"}],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[{"href":"https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+2"}]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C036","Subject to s52, s49 requires money deposited with a financial institution and its use together with money deposited by other persons, with a view to profit.","S001 s49(1)(a)–(b). A generic deposit, standalone investment or payment label does not establish this pooled-use condition."],["R099-P1-C037","The institution must make payments from time to time to the depositor, in proportion to the amount deposited, out of profit resulting from the money’s use.","S001 s49(1)(c). No fixed frequency, profit rate, minimum payment or guarantee is supplied."],["R099-P1-C038","Those payments must equate in substance to the return on an investment of money at interest.","S001 s49(1)(d), together with all preceding conditions and s52."],["R099-P1-C039","Original s49(2) called the qualifying paid or credited amounts profit share return. FA2006 rewrote(2) and retitled the section “deposit”; CTA2009 changed the return label to alternative finance return.","S001 s49(2); S002 s95(2); S005 Schedule1 para652, subject to s1329 and savings. The terms are version-dependent."],["R099-P1-C040","Added s47A required a financial institution and an eventual owner each to acquire a beneficial interest; payments aggregating to the institution’s acquisition consideration; acquisition of its interest through those payments, possibly in stages; other payments, possibly under a lease; exclusive use/occupation; and exclusive entitlement to asset income, profit or gain, subject to the specified qualifications.","S002 s96(3), inserted s47A(1). Read because s46 incorporated it; not a general lease or partnership rule."],["R099-P1-C041","For s47A, specified matters are immaterial to the institution’s acquisition: acquisition from the eventual owner, other beneficial interests, and whether the institution also has legal title. A grant by the eventual owner to another person is permitted within the definition only subject to the exclusions for the institution and specified controlled persons, and only if not required by the institution or arrangements to which it is party. The institution may bear or share loss from reduced asset value; the repayment condition is subject to that qualification.","S002 inserted s47A(2)–(4); S004 Schedule1 para597 relocates the control incorporation. ICTA s840’s complete control test remains unexamined."],["R099-P1-C042","Added s47A excluded acquisition-repayment amounts and required arrangement fees, legal costs and other expenses from its return category. Its non-partnership treatment was expressly tax-context treatment; the2009 consequential amendment changed its stated tax scope.","S002 inserted s47A(5)–(6); S005 Schedule1 para649. No all-purpose partnership or title conclusion."],["R099-P1-C043","Added s49A required a principal to appoint a financial-institution agent; use of provided money for profit; principal entitlement to a specified extent of profits; agent entitlement to additional profits, with a possible fee; and the principal’s relevant payments equating in substance to interest return. Qualifying amounts paid or credited by a financial institution were the defined return.","S002 s95(3), inserted s49A(1)–(3), subject to s52."],["R099-P1-C044","FA2007 added tax treatment of the agent as entitled to both specified sets of profits. The2009 rewrite changed terminology/tax scope, and SI2009/2568 changed the appointment limb so that one or both of principal and agent is a financial institution.","S003 s54; S005 Schedule1 para653; S006 art2(3), subject to art1(3). Neither party’s ordinary agency powers are established by this tax definition."],["R099-P1-C045","Added s48A’s bond category, subject to s52, cumulatively required: capital paid by holder to issuer; identified assets/class for income or gains; a specified ending term; issuer undertakings concerning disposal of remaining assets, capital repayment and additional payments; an additional-payment ceiling tied to reasonable commercial loan return; management aimed at sufficient income; transferable holder rights; listing on a recognized exchange; and wholly or partly financial-liability treatment under international accounting standards, or such treatment if those standards were applied.","S003 s53(1), inserted s48A(1)(a)–(i). Exchange recognition under ITA s1005 and complete accounting standards remain unexamined. This does not classify a bond."],["R099-P1-C046","The same definition permits assets acquired before or after the arrangements, property of any kind including rights relating to others’ property, optional trust-description documents, disposal as management, optional early termination, different methods for determining additional payments, optional redemption reduction on specified asset/income declines, and possible satisfaction through shares or securities.","S003 inserted s48A(2)(a)–(i), with(1). These are permissions within the tax definition, not required contract rights or general loss-allocation rules."],["R099-P1-C047","If additional payments are not fixed at the bond term’s outset, the commercial-return ceiling is tested against their maximum. A stock exchange could be designated for this specific statutory purpose under the incorporated designation power.","S003 inserted s48A(2)(f)–(g),(3). No numerical rate, exchange status or actual designation is established. \nlegislation.gov.uk\n+2"]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":7,"links":[],"row_links":[[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C048","Original s52 applies only where all stated predicates coexist: arrangements would otherwise fall within the relevant category; ICTA Schedule28AA para1(2) requires tax computation using the arm’s-length provision instead; and the affected recipient entitled to the relevant return or a representative amount is not subject to income tax, corporation tax or a corresponding foreign tax on it.","S001 s52(1)–(2), with later category additions in S002–S003. The incorporated Schedule28AA body was not obtained; no complete transfer-pricing test or actual exclusion finding."],["R099-P1-C049","If those predicates apply, s52 excludes the arrangement from the specified categories and denies the specified deductions for the relevant return; original(6) also prevented the stated company group-relief surrender. ITA2007 changed the income-tax computation wording; CTA2009 removed(6) and made further consequential changes.","S001 s52(3)–(6); S004 Schedule1 para599; S005 Schedule1 para656. Not a rule that every related-party or non-market arrangement fails."],["R099-P1-C050","Original s50 applied the FA1996 loan-relationship chapter to company parties through specified loan and interest fictions: the s47 purchase price supplies the relevant loan amount; for s49, the deposit supplies the loan relationship between depositor and institution.","S001 s50(1)–(4). Purpose-limited incorporation, later repealed through the corporation-tax rewrite. Full loan-relationship charging, impairment and release rules were not read."],["R099-P1-C051","Original s51 treated the defined returns as interest for ITTOIA2005 purposes and supplied specified interest-relief and business-expense/finance-cost treatment. The business provisions required a non-company party acting for the stated trade, profession, vocation or property-business purpose.","S001 s51(1)–(5); S004 Schedule1 para598; S005 Schedule1 para655. No unconditional deduction or relief entitlement follows without the incorporated rules."],["R099-P1-C052","Original s53 excluded effective return from sale/purchase consideration for the specified Tax Acts and capital-gains purposes, apart from s47 itself, while preserving other statutory deemed-consideration rules.","S001 s53(1)–(2); later category additions in S002 s96(6), S003 s53(7). Not a contractual price reduction."],["R099-P1-C053","Original s54’s non-distribution treatment was limited to treatment by virtue of the specified ICTA distribution limb. It was not a universal statement that the return could never be a distribution under any rule.","S001 s54; S003 s53(8); S005 Schedule1 para657. Full distribution regime held."],["R099-P1-C054","Section55 expressly pointed to further supplementary provisions in Schedule2. The four selected sections therefore cannot establish the whole withholding, reporting, relief or administrative regime.","S001 s55; S004 Schedule1 para602 confirms further deduction-at-source amendments. Full supplementary regimes held."]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":8,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+3"}],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[{"href":"https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com","text":"legislation.gov.uk\n+3"}]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C055","FA2005 was enacted on7April2005, while s56(1) gives the Chapter effect for arrangements entered into on or after6April2005. The statutory application date must not be replaced by the enactment date.","S001 enactment heading and s56(1)."],["R099-P1-C056","Original s56 also reaches specified earlier s49 arrangements with return payable on or after6April2005: income-tax treatment applies to qualifying payments made from that date to a non-company; company treatment begins from that date with a deemed loan measured by the specified hypothetical GAAP carrying value immediately before it; the stated distribution treatment also has its own payment trigger.","S001 s56(2)–(6). Later CTA2009 changes and savings must also be checked; no value is calculated."],["R099-P1-C057","FA2006 s95 adapts s56, substituting1April2006 for corporation tax and6April2006 for income tax, and replacing the deposit reference with the agency category. Section96 separately applies to arrangements entered into on or after its corresponding dates.","S002 ss95(11),96(8). The s95 transition cannot be reduced to a new-arrangements-only rule."],["R099-P1-C058","ITA2007’s relevant consequential changes operate under s1034’s general commencement and tax-period rules, subject to its exceptions and Schedule2. Its continuity provisions preserve corresponding prior matters only on their stated terms.","S004 ss1030–1034; Schedule2 paras1–10."],["R099-P1-C059","FA2007 s53 adapts the earlier transition using1April2007 for corporation tax and6April2007 for income/capital-gains tax. It additionally treats the bond provisions as always having had effect for a qualifying income/capital-gains disposal after6April2007, regardless of when the arrangements began, and permits the stated retrospective exchange-designation effect.","S003 s53(13)–(14). These are defined tax transitions, not universal retrospective recognition."],["R099-P1-C060","The historical Treasury variation power was expanded by FA2008 s156. It distinguishes variation from introduction of new provision and prescribes statutory-instrument and parliamentary-procedure conditions. CTA2009 ss521 and1310 supplied a corresponding power and procedure.","S002 s98; S014 s156; S005 ss521,1310. These are legislative powers, not private contractual powers. Later repeal/replacement of the powers is separately recorded in S008."],["R099-P1-C061","CTA2009 changed s49’s terminology and removed or altered company-related provisions in FA2005. Its general commencement is1April2009; corporation-tax application is to accounting periods ending on or after that day, and income/capital-gains application to2009–10 and subsequent tax years, subject to specified exceptions and savings.","S005 Schedule1 paras649–664; s1329; Schedule2 paras1–10,73."],["R099-P1-C062","SI2009/2568 was made23September and laid24September2009; it came into force15October2009 and applies to arrangements entered into on or after that date.","S006 art1 and heading. No unverified publication day is inferred."],["R099-P1-C063","The2010 rewrite Acts generally came into force1April2010; relevant corporation-tax application concerns accounting periods ending on or after that date, and relevant income/capital-gains application concerns2010–11 and later tax years. Their express exceptions and savings remain material.","S007 s1184; S008 s381. This is not simply a rule for transactions occurring after1April."],["R099-P1-C064","The rewrite continuity clauses preserve continuity except where the law actually changes; carry forward qualifying existing instruments/things; translate old/new references according to time, purpose and context; and preserve specified earlier savings. They expressly replace the general Interpretation Act s17(2) rule where stated.","S004 Schedule2 paras1–9; S005 Schedule2 paras1–9; S007 Schedule2 paras1–9; S008 Schedule9 paras1–9."],["R099-P1-C065","Selected rewrite transition paragraphs permit an election where a pre-commencement thing/event has changed tax consequences for a straddling period. Where the same event affects multiple persons within the paragraph, corresponding elections are required. The stated corporation-tax period is two years after the accounting period ends; income-tax wording uses the specified anniversary rule.","S004, S005 and S007 Schedule2 para10; S008 Schedule9 para10. Exact wording and different reference events are recorded in M021–M024. No current election, filing method or due date is established."],["R099-P1-C066","TIOPA2010’s dedicated alternative-finance transition preserves category-specific starting dates and older-arrangement conditions. It separately addresses purchase/resale, diminishing ownership, deposit, agency and bond arrangements; the special later-disposal bond rule is retained.","S008 Schedule9 para37, read completely; related para38 read but not generalized. The replacement substantive regimes remain held."],["R099-P1-C067","For arrangements entered before15October2009, the relevant rewritten definitions are modified to preserve the earlier institutional/agency boundary: the later insurance additions and expanded bond-asset references are not simply applied backwards.","S008 Schedule9 paras39–40. Distinct income-tax and capital-gains versions must remain separate."],["R099-P1-C068","The later rewrite Acts expressly extend to England and Wales, Scotland and Northern Ireland, while their specified amendments/repeals take the same extent as the provisions affected. That does not establish a person’s tax residence, source, chargeability or every historical territorial application of FA2005.","S004 s1033; S005 s1328; S007 s1183; S008 s380. Direct latest FA2005 extent display was not obtained."],["R099-P1-C069","Authenticated successor pointers include CTA2009 Part6 Chapter6; ITA2007 Part10A inserted by TIOPA2010 Schedule2; s564J for the currency provision; CTA2010 s1144 for the selected PE subject; and ITA2007 s835J inserted by TIOPA2010 Schedule6 for the representative subject.","S005; S007 s1144; S008 s365, Schedule2 paras2,11 and Schedule6 para8; S013. Pointers do not complete those current regimes. \nlegislation.gov.uk\n+3"]]},{"headers":["Claim ID","Qualified finding","Exact authority and limits"],"index":9,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Qualified finding","Exact authority and limits"],["R099-P1-C070","The four selected sections contain no comprehensive nonpayment, late-charge, waiver, restructuring, discharge, security-enforcement or creditor-priority code. Section47’s deferred payment and return-allocation conditions do not themselves create those rights.","S001 complete ss46–49. Bounded absence within the selected text only."],["R099-P1-C071","It would also be inaccurate to say that the later incorporated definitions say nothing about early ending or loss: s48A permits specified early-ending and redemption-loss features, and s47A permits the institution to bear/share certain asset-value loss. Those provisions do not grant such rights in every arrangement.","S002 inserted s47A(4); S003 inserted s48A(2)(e),(h)–(i)."],["R099-P1-C072","Purpose-limited tax equivalence does not establish a loan, partnership, property transfer, security interest or religious classification for every legal purpose. No religious-compliance condition or certification mechanism appears in the four selected bodies.","S001 ss46–51; S002’s Chapter-purpose language. The explanatory note to S006 cannot add an operative religious certification test."],["R099-P1-C073","A condition describing what arrangements provide is different from a statutory command that every provider offer those terms. The Treasury’s discretion to make an order is likewise different from a party’s power to alter an agreement.","S001 ss47,49; S014 s156; S005 s521."],["R099-P1-C074","The selected four sections do not supply a completed form, individualized reporting result, tax bill, notice deadline, enforcement power or private remedy. Adjacent incorporations prevent a conclusion that no separate reporting or administration requirement exists.","S001 ss46–49,51,55; S004 Schedule1 para602."],["R099-P1-C075","HMRC’s manual supplies explanation and pointers, not replacement statutory text. In particular, the broad non-resident explanation must be read against the expressly enumerated return provisions in CTA2010 s1144(3); it is not used here to enlarge them.","S013 CFM44280; S007 s1144(1)–(4), as enacted. Full current reconciliation and treaty treatment held."],["R099-P1-C076","The incomplete bank, building-society, consumer-credit, insurance, transfer-pricing, control, exchange and accounting incorporations prevent a fully authenticated classification or computational framework.","S015–S018; S001–S006 cross-references; S010–S011 limits."],["R099-P1-C077","A source relationship such as resale price exceeding purchase price can be stated symbolically, but the incomplete GAAP, chargeability and application conventions prevent a complete tax calculation or instalment-allocation model here.","C020–C030, C048–C067. No invented numerical inputs or rounding rules."],["R099-P1-C078","Nothing reviewed establishes an actual arrangement’s formation, authority, price, beneficial ownership, payment, performance, tax qualification or liability.","All selected authorities state general predicates; the requested scope supplies no application evidence."],["R099-P1-C079","Original enactment, later amendment, repeal, commencement, arrangement-date application, tax-period application and a compiler/host date must be tracked separately. The successful selected history is not an exhaustive later-law or judicial chain.","S001–S014, with access failures below."],["R099-P1-C080","This component leaves the broader A099 area open. It supplies no country, parent, operational or publication acceptance and no financing, tax, religious or settlement recommendation.","Scope boundary of this pass; substantive limits C006,C068–C079."]]},{"headers":["Topic","Supported finding","Exact missing authority or next generic public-law question"],"index":10,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[]],"rows":[["Topic","Supported finding","Exact missing authority or next generic public-law question"],["Right to payment","Sections47 and49 describe payment terms or payments required for their tax categories. They do not adjudicate an enforceable obligation. [C017–C027,C036–C039,C073]","Which applicable contract and sale/deposit/agency rules determine formation, authority, enforceability and the measure of the obligation for the legally selected category?"],["Nonpayment","No general nonpayment remedy appears in the selected four sections. [C070]","Which current, applicable tax provisions address nonreceipt, impairment or release after the relevant tax-deeming rule is established, and which separate private-law rules govern enforcement?"],["Late payment","A later required payment date is part of s47’s definition; that is different from lateness after an obligation becomes due. [C021,C070]","Does the applicable contract/consumer-credit regime authorize, limit or invalidate the relevant late-payment term? No term is supplied here."],["Alteration or restructuring","The four sections do not prescribe how a variation affects contract formation, novation, qualification or tax timing. [C070,C077]","What current public tax provision addresses variation or replacement of the source-defined arrangement, and what governing-law rule determines its legal effect?"],["Early ending","No universal early-ending right appears in ss46–49. The added bond definition permits an early-ending feature without requiring it. [C046,C071]","What operative contract or applicable statutory early-settlement provision supplies a right, amount or procedure for the relevant category?"],["Loss allocation","Added s47A and s48A contain specific permissive loss features; they are not a universal allocation of all losses. [C041,C046,C071]","Which current incorporated tax rules recognize loss, and which applicable property/contract/insolvency rules allocate it?"],["Debt/equity or partnership status","The historical deeming rules are tied to identified tax purposes. [C042,C050–C053,C072]","Which separate legal regime’s definition of debt, equity, partnership, beneficial ownership or security is actually at issue?"],["Waiver, discharge, priority or settlement","No general right or outcome is established by these four provisions. [C070,C074,C078]","Identify and read the applicable public contract, consumer-credit, security, insolvency or procedural provision before making any such claim."],["Religious compliance","Neither the tax definitions nor an explanatory label supplies a religious ruling or certification. [C072]","A separately scoped inquiry would first need to identify the relevant religious authority and the distinct question; no such inquiry or individual assessment is undertaken here."]]},{"headers":["Measurement","Source / claim","Actor/object, unit or base","Boundary, trigger, conditions and absent facts"],"index":11,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Measurement","Source / claim","Actor/object, unit or base","Boundary, trigger, conditions and absent facts"],["M001 — Party count","S001 s47(1); C017","Two persons entering the defined arrangements.","Read with institution and s52 conditions. No actual party structure supplied."],["M002 — Institution count","S001 s47(3); C023","At least one party.","Inclusive minimum; delayed resale separately requires the first purchaser to be the institution. No qualification evidence."],["M003 — Subsidiary membership","S001 s46(3); C011","Membership confined to the listed parent/subsidiary/acting-on-behalf categories.","No outside member permitted by the local definition; no invented percentage substitute. Membership and incorporated parent status absent."],["M004 — Price comparison","S001 s47(1)(b),(4); C020,C024","Resale price versus first purchase price, in consistent monetary units.","resale price > purchase price; effective return is the excess. Equality fails the price condition. No amounts or currency conversion assumed."],["M005 — Payment deferral","S001 s47(1)(c); C021","Required payment date compared with resale date.","All or part must be payable on a later date. No fixed number of days, minimum term or counting convention stated."],["M006 — Entire-price payment","S001 s47(6); C025","Whole resale price paid on one day.","Return equals effective return, subject to qualification. “One day” is not an actual date or a prescribed repayment term."],["M007 — Instalment allocation","S001 s47(7)–(8); C026–C027","Each instalment; hypothetical principal equals purchase price; hypothetical total interest equals effective return.","Arm’s-length and GAAP assumptions are cumulative. No source-established numerical rate, amortization convention or rounding method."],["M008 — Currency conversion","S001 s48(1); C029–C030","Effective return/appropriate amount in foreign currency; each return payment translated into sterling.","Spot rate for payment day; only the stated non-company/nonbusiness branch. Rate source, intraday convention and rounding absent."],["M009 — Deposit/profit relation","S001 s49(1)(b)–(d); C036–C038","Pooled deposited money; payments proportionate to deposited amount and out of resulting profit.","No statutory percentage, fixed denominator formula, guaranteed amount or fixed payment frequency. “From time to time” is not converted into a schedule."],["M010 — Diminishing ownership payments","S002 inserted s47A(1)(b)(ii)–(iii),(4)–(5); C040–C042","Aggregate acquisition-repayment payments compared with institution’s acquisition consideration.","Subject to the specified loss qualification; staged acquisition permitted. Fees/costs and acquisition repayment are excluded from that return category. No figures."],["M011 — Agency profit allocation","S002 inserted s49A(1)(c)–(e); S006 art2(3); C043–C044","Principal’s specified extent of profits; agent’s additional profits; one or both roles institutional after the applicable amendment.","No fixed percentage or guaranteed return. Later actor condition is not retroactively assumed."],["M012 — Bond term and payments","S003 inserted s48A(1)(c)–(d); C045","A specified term; capital repayment during or at its end, possibly instalments; additional payments on one or more occasions during or at the end.","No universal duration, maturity or frequency. All other definition conditions remain cumulative."],["M013 — Bond return ceiling","S003 inserted s48A(1)(e),(2)(f)–(g); C045,C047","Additional payments compared with reasonable commercial return on a loan of the capital.","additional payments <= relevant reasonable commercial return; if not fixed initially, use their maximum. No rate or valuation method supplied."],["M014 — Bond loss feature","S003 inserted s48A(2)(h)–(i); C046","Possible redemption reduction on specified asset-value/income decline; possible satisfaction in shares/securities.","Permissive, not a fixed loss percentage or mandatory allocation. No actual term or loss."],["M015 — Accounting-definition application","S010 s50(6); C028","Periods of account beginning on or after1January2005; specified earlier company periods permitted/required to use international standards.","Inclusive date; earlier-period exception depends on incorporated company-accounting authority, not completed here."]]},{"headers":["Measurement","Source / claim","Exact date, period or relationship","Qualifications and missing application facts"],"index":12,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Measurement","Source / claim","Exact date, period or relationship","Qualifications and missing application facts"],["M016 — Original enactment/application","S001 heading; s56(1); C055","Royal Assent7April2005; arrangements entered into on or after6April2005.","Enactment and application differ. No actual arrangement date."],["M017 — Older deposits","S001 s56(2)–(6); C056","Earlier qualifying arrangements; return payable on/after6April2005; specified payments from that date; hypothetical carrying value immediately before it.","Different payable, paid and deemed-loan events. GAAP carrying-value input absent."],["M018 — 2006 amendments","S002 heading; ss95(11),96(8); C057","Assent19July2006;1April2006 for corporation tax;6April2006 for income tax.","Section95 adapts the earlier transition; s96 uses arrangement-entry dates. Do not interchange the triggers."],["M019 — ITA2007 rewrite","S004 s1034; C058","In force6April2007; income tax2007–08 onward; corporation-tax accounting periods ending after5April2007.","Subject to express exceptions and Schedule2. No period classification."],["M020 — 2007 bond changes","S003 heading; s53(13)–(14); C059","Assent19July2007; adapted1April2007/6April2007 dates; qualifying disposal after6April2007.","The disposal boundary is strict “after.” Retroactive designation depends on the specified order and express effect. No disposal/order facts."],["M021 — ITA2007 change election","S004 Schedule2 para10; C065","Pre6April2007 event; period begins before and ends on/after that date; corporation-tax election no later than two years after period end; income-tax election by first anniversary of the normal self-assessment filing date.","Actual change in tax consequences required; corresponding elections where multiple affected persons. Filing-date definition/procedure not completed."],["M022 — CTA2009 rewrite and election","S005 s1329; Schedule2 para10; C061,C065","Assent26March2009; force1April2009; corporation-tax periods ending on/after; income/capital gains2009–10 onward. Election uses the relevant pre1April/pre6April2009 event and straddling period, with the stated two-year/anniversary periods.","Specified commencement exceptions and savings; all required corresponding elections; no day-count conversion or actual deadline."],["M023 — CTA2010 rewrite and election","S007 s1184; Schedule2 para10; C063,C065","Assent3March2010; force1April2010; corporation-tax periods ending on/after; income/capital gains2010–11 onward. Election: relevant pre1April/pre6April2010 event; two years after corporation-tax period end or first anniversary of normal income-tax filing date.","Subject to Schedule2 and express exceptions. No actual period, change or election."],["M024 — TIOPA2010 rewrite and election","S008 s381; Schedule9 para10; C063,C065","Assent18March2010; relevant force1April2010 and tax-period rules. For income tax, para10 uses the first anniversary of 31January following the tax year in which the period of account ends; corporation tax uses two years after period end.","Do not substitute the other Acts’ differently worded reference event. Pre-event/straddling-period/change/multiple-person predicates remain necessary. No deadline calculation."],["M025 — 2008 delegated-power amendment","S014 heading,s156; S009 s4; C060","Royal Assent21July2008; no separate delayed date appears in selected s156.","General commencement interpretation is separate from the later Order’s making and application. No claim that a power alone changed a private arrangement."],["M026 — 2009 Order","S006 heading,art1; C062","Made23September2009; laid24September2009; force15October2009; arrangements entered into on or after15October2009.","Inclusive entry-date boundary; not the same as a payment date. Exact publication day not established."],["M027 — Preserved earlier category boundaries","S008 Schedule9 paras37–40; C066–C067","Category-specific2005,2006 and2007 dates; pre15October2009 definition modifications.","Each tax/category uses its own paragraph. No blanket grandfathering conclusion."],["M028 — Generic interpretation dates","S009 heading,ss4,26; C008,C064","Assent20July1978; commencement1January1979; specified commencement day begins at its beginning, otherwise the assent-day rule applies absent specific provision.","Rewrite-specific rules and contrary intention qualifications control where applicable. No actual legal-calendar computation."],["M029 — Guidance/source dates","S013; C001,C075,C079","Manual publication label16April2016; update banner27August2026; actual checks28October2026.","These are publication/host/access metadata, not transaction application or tax commencement dates."]]},{"headers":["Comparison","Supported distinction and claim/source link","Missing authority or predicate; adverse inference to avoid"],"index":13,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Comparison","Supported distinction and claim/source link","Missing authority or predicate; adverse inference to avoid"],["Legal category / commercial label","The categories are defined through cumulative statutory conditions. [C007,C017–C047; S001–S003,S006]","Do not substitute an Arabic or English product label for those conditions or for religious approval."],["Definition / actual classification","A definition supplies a legal test; it does not establish facts satisfying it. [C076,C078]","No actual authority, ownership, payment or agreement evidence exists."],["Inclusion / exclusion","The institutional alternatives in s46 differ from the cumulative exclusion under s52. [C009–C015,C048–C049]","Do not treat every non-market or related-party arrangement as excluded, or every institution label as sufficient."],["Alternative / cumulative conditions","Immediate resale and qualified delayed resale are alternative routes; price, payment deferral, substance, institution and s52 requirements remain cumulative. [C017–C023; S001 s47]","No inference that meeting one prominent condition completes the test."],["Immediate resale / deferred payment","Resale timing and the required payment date are distinct predicates. [C018–C021]","A deferred-payment description does not prove when resale occurred."],["Effective return / instalment return","Total excess and the appropriate return component of each instalment are different measures. [C024–C027]","No equal division, fixed interest rate or simple-interest assumption."],["Purchase/resale / deposit","Section47 uses purchase, resale and price-difference predicates; s49 uses deposited funds, pooled profit use and qualifying payments. [C017–C027,C036–C039]","Do not apply one category’s amount or timing rule to the other."],["Company / non-company treatment","Original s50 and s51 use different tax incorporations; s48(1) is a specifically limited non-company branch. [C029,C050–C051]","No universal tax method or deduction result."],["Special currency exclusion / arrangement exclusion","Being outside s48(1)’s nonbusiness currency branch does not itself establish failure of s47. Section52 is a different exclusion. [C029,C048]","Avoid converting a calculation limitation into categorical nonqualification."],["Tax consideration / contract price","Section53’s exclusion operates for specified tax purposes and preserves other deeming rules. [C052]","No debt reduction, price rewrite or refund entitlement."],["Tax deeming / property or religious effect","The selected deeming provisions specify their purposes. [C042,C050–C053,C072]","Property title, security, insolvency and religious doctrine require separate authority."],["Condition / duty / discretion","Arrangement predicates, mandatory tax consequences once applicable, and Treasury order-making discretion are different types of provision. [C073; S001,S005,S014]","A statutory category does not require a provider to offer a term; an order power is not a party’s variation right."],["Substantive rule / reporting procedure","The four sections do not complete the separate supplementary tax-administration regime. [C054,C074]","No conclusion that a tax return, withholding, certificate or report is or is not required."],["Enactment / commencement / application","The dates and tax-period triggers differ across the amendments and rewrites. [C055–C067; M016–M027]","No single date can replace all entry, payment, disposal, period-end and transition events."],["Repealed provision / continuing historical relevance","Repeal coexists with the specified continuity and savings rules. [C063–C067]","Neither “still governs everything” nor “never matters again” is established."],["Statute / explanatory material","The Order’s note is expressly non-operative; the HMRC manual is explanation. [C075; S006,S013]","Neither supplies a missing statutory condition or complete current legal chain."],["UK extent / tax nexus / foreign law","Express rewrite extent differs from residence, source, authorization and foreign-law predicates. [C013,C068]","No worldwide applicability, treaty entitlement or foreign regulatory authorization is established."],["Legal obligation / enforcement / remedy","Tax characterization does not establish a civil enforcement power or private remedy. [C070,C074,C078]","Debt collection, discharge, priority, relief and settlement remain separate."]]},{"headers":["Branch","Supported conditional rule and exact links","Missing authority or predicate","Adverse inference to avoid","Next permissible generic public-law inquiry"],"index":14,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Branch","Supported conditional rule and exact links","Missing authority or predicate","Adverse inference to avoid","Next permissible generic public-law inquiry"],["B001 — Current original inaccessible","If the revised body cannot be read, rely only on authenticated enacted findings with a currentness hold. C006,C079; S001,S007–S008.","Latest revised body and complete later effects.","Access failure proves repeal or absence.","Reopen the official revised four-section bodies and outstanding-effects record when ordinarily readable."],["B002 — Original versus amended wording","If a historical date matters, apply the corresponding text and application clauses. C007,C039,C055–C067.","Applicable legal period and complete incorporation history.","The2005 original describes every later version.","Reconcile the selected enacted amendments against an official dated consolidation."],["B003 — Repeal and savings","Repeal must be read with tax-period commencement and savings. C003–C005,C063–C067; S007–S008.","Any applicable saved historical purpose.","Repeal cancels obligations or erases prior tax consequences.","Read the exact successor/saving provision for the generic tax category at issue."],["B004 — Geographic nexus","Express UK extent does not supply residence, source or chargeability. C068; S004–S008.","Relevant nexus law and historical extent display.","Every UK-connected or foreign arrangement is covered.","Authenticate the applicable extent and tax-nexus clauses separately."],["B005 — Commercial label","A label cannot replace a statutory condition set. C016–C047,C072.","Source-defined category and complete incorporations.","A named financing style is automatically qualifying or religiously approved.","Compare only the public statutory definitions and their version-specific conditions."],["B006 — Bank/building-society limb","The limbs depend on incorporated legal definitions. C009–C010; S001,S015–S016.","Complete historical definitions and changes.","Ordinary usage or a current category establishes the historical limb.","Obtain official complete s840A and the necessary Building Societies Act definitions for the relevant version."],["B007 — Subsidiary limb","The local membership condition and qualifying parent category both matter. C011; S001 s46(2)(c),(3).","Parent definition and legal meaning of membership in the relevant setting.","Generic group affiliation equals wholly-owned status.","Trace the incorporated parent definitions and any indispensable company-law meaning."],["B008 — Historical licensing limb","The historical Part3 licence and defined business requirements are cumulative. C012; S001,S017.","Complete CCA definitions and application history.","An obsolete licence formulation states current authorization law.","Read the historical Part3/definition bodies and the exact transition to any successor regime."],["B009 — Foreign authorization","Both public-funds receipt and own-account credit authorization are required by that limb. C013; S001 s46(2)(e).","Governing authorization law.","One activity or foreign location alone suffices.","Identify the generic foreign-law authorization question without investigating an institution."],["B010 — Restricted bond issuer","The issuer limb is limited to the specified bond-asset rights and applicable version. C014,C045–C047; S003,S006.","Complete exchange/accounting incorporations and category predicates.","Every bond issuer is a financial institution for every purpose.","Complete s48A’s necessary public incorporations and the date-qualified rights reference."],["B011 — Insurance addition","The added insurance limbs apply only under the Order’s entry-date rule; the foreign limb has the SPV exclusion. C015,C062,C067.","Complete s431(2) definitions.","All insurance-related actors qualify, including excluded vehicles.","Obtain the complete historical insurance/SPV definitions and preserved earlier-text modifications."],["B012 — Purchase/resale predicate","Section47 requires the two-person purchase/resale structure plus all remaining conditions. C017–C023; S001 s47(1)–(3).","Legal meanings of purchase/sale/asset and complete institutional/exclusion rules.","Any financing transaction is a qualifying purchase/resale.","Trace only indispensable public definitions for the selected legal category."],["B013 — Immediate resale","The immediate route differs from the qualified delayed-resale route. C018–C019.","Meaning/application of immediacy, if disputed.","The first purchaser must always be the institution, or need never be one.","Determine the precise public-law interpretation question without assuming judicial resolution."],["B014 — Delayed resale","First-purchaser institutional status and acquisition purpose are both required. C019; S001 s47(2).","Complete institution definition and purpose predicate.","Any later resale qualifies.","Complete the institutional incorporation and identify the legal standard for the purpose condition."],["B015 — Price equality","The resale price must exceed the first purchase price. C020; M004.","Legally relevant price components.","Equality satisfies “greater than,” or margin alone completes the test.","Examine any indispensable rule governing what the two price amounts include."],["B016 — Deferred payment","Some or all payment must not be required until a later date. C021; M005.","Applicable meaning of the contractual payment requirement.","Payment made late proves the original deferral condition.","Separate the public tax predicate from the governing-law question about when payment was required."],["B017 — Substance condition","The price difference must have the specified interest-return equivalence in substance. C022.","Authoritative interpretation beyond bare statutory wording.","A markup automatically meets the condition.","Identify the precise generic interpretive issue; judicial merits remain held."],["B018 — Section52 exclusion","Only the complete cumulative statutory and incorporated predicates support the exclusion. C048–C049; S001 s52,S015.","Full Schedule28AA trigger and exceptions.","Every related-party or non-arm’s-length arrangement is excluded.","Obtain the complete historical para1 and indispensable affected-person/tax qualifications."],["B019 — Entire-price payment","A qualifying whole-price payment on one day contains the effective return. C025; S001 s47(6).","Qualification and applicable version.","That allocation proves tax payable or contractual interest.","Read the applicable charging/timing incorporation before any tax-result claim."],["B020 — Instalments","Each appropriate amount uses the complete counterfactual-loan/GAAP assumptions. C026–C028; M007.","Applicable accounting standards and conventions.","Equal division or an invented rate is authorized.","Complete the necessary public accounting incorporation; otherwise retain qualitative treatment."],["B021 — Foreign currency","The non-company and nonbusiness predicates are cumulative and person-specific. C029–C031.","Complete business/chargeability definitions and rate convention.","The rule applies to every foreign-currency arrangement.","Complete only the relevant property/business and accounting cross-references."],["B022 — Outside special currency rule","Failure of s48(1)’s conditions does not itself exclude s47. C029.","Applicable alternative tax-currency authority.","A calculation-rule exclusion is arrangement disqualification.","Identify the current or historical currency provision applicable to the excluded category."],["B023 — Non-resident company","The PE protection is limited by its “merely” formulation and referenced return scope. C032–C033,C069,C075.","Complete current PE/nexus/treaty regime.","No UK tax or PE can arise on any ground.","Read current s1144 and indispensable surrounding provisions, with exact return-category references."],["B024 — UK representative","The historical insertion is authenticated; full host operation is not. C034–C035; S018.","Complete FA1995 s127 and necessary s126 context.","The insertion alone resolves all representative liability.","Obtain a readable official complete historical host body; separately authenticate s835J if studying its successor."],["B025 — Pooled deposit","Deposit, institutional use with others’ deposits, profit purpose and all payment conditions are necessary. C036–C038.","Complete institution definition and undefined deposit/category issues.","Any deposit or investment is within s49.","Resolve the public definition dependencies without inspecting a deposit or provider."],["B026 — Profit-linked payment","The payment relation is proportional and out of resulting profit, with interest-return substance. C037–C038; M009.","Applicable legal interpretation of those relations.","Guaranteed return, fixed rate or repayment protection follows.","Identify the narrow statutory interpretation issue; guarantee and deposit-protection law remain separate."],["B027 — Return terminology","The defined label changes with the identified2009 amendment. C039,C061.","Correct historical application period.","Profit share return and alternative finance return are interchangeable in every version.","Reconcile the terminology against the applicable dated text and transition."],["B028 — Diminishing ownership","The added definition includes ownership, payment, use and entitlement conditions plus exceptions. C040–C042.","Control, title and accounting incorporations.","Any shared purchase or lease qualifies.","Complete the specific statutory incorporation; keep substantive property law separate."],["B029 — Permitted loss feature","Specified loss-sharing or redemption-reduction features are permitted within particular definitions. C041,C046,C071.","Applicable term/category and separate loss-tax rules.","Every loss must be shared, forgiven or deductible.","Read the exact relevant loss-recognition and governing-law provisions in a later scope."],["B030 — Agency category","The original and later institutional-role tests differ; the remaining profit conditions persist. C043–C044,C062.","Correct version and complete role definitions.","Any agent or principal automatically has tax or account authority.","Reconcile the appointment limb, payment limb and applicable date in official text."],["B031 — Bond category","All s48A conditions, maximum-return qualification and permitted variations must be considered together. C045–C047.","Exchange recognition, international accounting standards and tax exclusions.","Listing or a bond label alone completes qualification.","Read the complete indispensable public exchange/accounting incorporation, without an issuer search."],["B032 — Company/non-company branch","Historical s50 and s51 apply through different tax regimes. C050–C051.","Full incorporated charging and deduction rules.","One universal income or deduction result.","Open the narrow applicable successor tax provision and its complete conditions."],["B033 — Deduction","Interest treatment or business-expense treatment is not an unconditional deduction. C048–C051.","Relief, restriction and computation provisions.","Qualification guarantees tax savings.","Read the exact relief and restriction clauses for the generic tax category."],["B034 — Tax price/distribution","Sections53–54 contain limited tax adjustments, not all-purpose price or distribution conclusions. C052–C053.","Other deemed-consideration/distribution rules.","Debt reduction or universal non-equity status.","Complete the expressly relevant tax incorporation only if needed in a later pass."],["B035 — Earlier arrangement","Earlier deposits and later-added categories have distinct savings conditions. C056–C059,C066.","Entry, payment, disposal and tax-period predicates remain absent.","A single grandfathering date governs every category.","Read the category-specific saving and corresponding successor transition together."],["B036 — Pre-Order category","The later insurance and agency expansion cannot automatically be applied before its entry-date boundary. C062,C067.","Complete preserved earlier definitions.","Later expanded coverage applies retroactively to all arrangements.","Reconcile SI2009/2568 art1 with TIOPA Schedule9 paras39–40."],["B037 — Rewrite election","A change, pre-event, straddling period and any corresponding elections are cumulative predicates. C065; M021–M024.","Filing-date definition, procedure and actual predicates absent.","A general two-year period supplies a present deadline or right.","Read the exact applicable election provision and incorporated filing-date definition; calculate nothing here."],["B038 — Nonpayment/restructuring","The selected provisions do not establish enforcement, waiver, restructuring or discharge rights. C070,C074.","Contract, consumer-credit and current tax treatment of variation/default.","Tax equivalence supplies a collection or settlement entitlement.","Identify and read the precise public rule for the legal issue and jurisdiction, separately scoped."],["B039 — Early ending","Optional early-ending language in a particular definition does not grant a universal right. C046,C071.","Applicable statutory or contractual right and calculation law.","Every arrangement can be ended without further consequence.","Investigate the exact generic early-settlement authority for the selected legal category."],["B040 — Reporting and administration","The four sections do not complete supplementary tax administration. C054,C074.","Schedule2 and current withholding/reporting incorporations.","Silence means no filing, withholding or information duty.","Read only the indispensable supplementary clause before stating a reporting proposition."],["B041 — Religious/private-law boundary","Tax-purpose classification is not religious certification or all-purpose private-law characterization. C072–C073.","Separate authority and scope.","Statutory qualification proves legitimacy, compliance or suitability.","Define a distinct public-law or religious-authority inquiry without applying it to anyone."],["B042 — Guidance/currentness/parent hold","Guidance, source availability and selected history do not complete current law or A099. C006,C075–C080.","Latest official bodies, remaining incorporations and separately scoped parent areas.","This pass is provider approval, country acceptance or a complete financing guide.","Complete only the next identified generic authority; preserve all actual application holds."]]},{"headers":["Field label","Authority entry","Evidence entry","Analysis","Result"],"index":15,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Field label","Authority entry","Evidence entry","Analysis","Result"],["Public authority and title","","","",""],["Version and legal status","","","",""],["Access and read bounds","","","",""],["Printed page and PDF index","","","",""],["Jurisdiction and extent","","","",""],["Generic actor category","","","",""],["Generic arrangement category","","","",""],["Scope and tax purpose","","","",""],["Condition and connector","","","",""],["Alternative branch","","","",""],["Exception or exclusion","","","",""],["Operative verb","","","",""],["Incorporated authority","","","",""],["Quantity, unit and base","","","",""],["Trigger and reference event","","","",""],["Counting or conversion convention","","","",""],["Enactment and application distinction","","","",""],["Amendment, repeal and transition","","","",""],["Tax deeming and private-law boundary","","","",""],["Enforcement and remedy boundary","","","",""],["Other-law gap","","","",""],["Currentness gap","","","",""],["Application hold","","","",""],["Missing public authority","","","",""],["Next permissible generic inquiry","","","",""]]},{"headers":["Requested question/material subquestion","Status","Finding / claim / source / branch links","Exact missing evidence or authority; next permissible inquiry"],"index":16,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Requested question/material subquestion","Status","Finding / claim / source / branch links","Exact missing evidence or authority; next permissible inquiry"],["1 — Complete original ss46–49","Answered","C002,C007–C039; S001; B005–B027.","No missing original clause identified in the complete selected read. Current consolidation is a separate row."],["1 — Actual titles and organization","Answered","Version table; C002,C039,C057,C061.","No assumption from the prompt title."],["1 — Complete current revised bodies and annotations","Partial","C003–C006,C079; S007–S008; B001–B003.","Current endpoints failed. Reopen official revised bodies and effects information."],["1 — Repeal/replacement/application","Answered within selected enacted chain","C003–C005,C063–C069; S007–S008.","Full later successor history remains open."],["1 — Territorial extent and commencement","Partial","C055–C068; M016–M028.","Original latest extent display and complete tax-nexus regime unavailable/unexamined; authenticate separately."],["2 — Original institution alternatives","Partial","C009–C015; S001,S003,S006,S015–S017; B006–B011.","Complete incorporated bank/building-society/licensing/insurance definitions missing."],["2 — Purchase/resale conditions","Answered as historical text","C017–C027; S001–S002; B012–B020.","Actual application and complete GAAP incorporation held."],["2 — Deposit conditions","Answered as historical text","C036–C039; S001,S002,S005; B025–B027.","Undefined/external category questions remain held."],["2 — Later incorporated arrangement definitions","Partial","C040–C047; S002–S003,S006; B028–B031.","Complete control, recognized-exchange and accounting incorporations not read."],["2 — Undefined property/ownership/payment categories","Unresolved where externally dependent","C016,C028,C031,C076.","Read only the exact indispensable public definition before positive use."],["3 — Return amount and allocation","Answered qualitatively; calculation held","C024–C030; M004–M008.","GAAP method, rate and rounding absent."],["3 — Recipient/payer and tax-purpose treatment","Partial","C050–C054; S001,S004–S005.","Full charging, relief, withholding and loan-relationship regimes held."],["3 — Anti-avoidance/exclusion","Partial","C048–C049; S001,S015; B018,B033.","Complete Schedule28AA incorporation not obtained."],["3 — Tax versus other legal effects","Answered boundary","C052–C054,C070–C075; comparisons.","No private-law or religious conclusion made."],["4 — Payment rights and nonpayment","Answered boundary; substantive private law excluded","C021,C070,C073–C074; payment-rights table; B038.","Applicable contract/consumer-credit law and current tax default treatment require separate inquiry."],["4 — Late treatment and restructuring","Unresolved outside selected provisions","C070,C077; B038.","Identify exact variation/default/late-payment authority for the relevant generic category and jurisdiction."],["4 — Early ending and loss","Answered for express definitional permissions; otherwise held","C041,C046,C071; B029,B039.","No actual right, loss allocation or deduction established."],["4 — Debt/equity/private remedy","Excluded beyond tax-purpose findings","C042,C050–C053,C072,C078.","Separate property, contract, security and insolvency authority."],["5 — Tax categories/person boundaries","Partial","C029–C035,C048–C054,C068.","Full residence, source, company and charging definitions held."],["5 — Geography and foreign authorization","Partial","C013,C068; B004,B009.","No foreign jurisdiction’s authorization law investigated."],["5 — Religious/product/provider conclusions","Excluded with reason","C072,C078,C080; B041.","Tax provisions do not supply these determinations; user prohibits actual investigations."],["6 — Original and material2006–2009 amendments","Answered for identified enacted provisions","C007,C035,C039–C047,C057–C062; S001–S006,S014.","Not an exhaustive audit of every external definition’s amendment history."],["6 — 2010 repeals and savings","Answered within selected clauses","C003–C005,C063–C067; S007–S008.","Unread later orders and successor merits remain open."],["6 — Complete later-law chain","Unresolved","C006,C076,C079; B001–B003,B042.","Official latest revised bodies and all material later effects must be checked before current application."],["7 — Required comparisons","Answered within scope","Section6; C016–C079.","Each comparison preserves its missing predicate and adverse inference."],["8 — Quantities and temporal relationships","Answered for all relied-on measures","M001–M029; C020–C030,C040–C047,C055–C067.","No actual inputs or calculation; incomplete conventions expressly held."],["8 — Optional numerical illustration","Excluded with reason","C077.","An invented model would exceed verified accounting and application conventions."],["9 — Conditional branches","Answered","B001–B042, each linked to claims/sources.","All actual application facts remain absent."],["9 — Blank analytical worksheet","Answered","Section8.","All entry/analysis/result cells remain empty."],["10 — Parent area kept open","Answered boundary","C080; Section11 below; B042.","No country, operational, publication or parent acceptance."]]},{"headers":["Log","Read action and result","Boundary"],"index":17,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[]],"rows":[["Log","Read action and result","Boundary"],["L001","Read the complete original FA2005 ss46–49 and adjacent ss50–57 in the official enacted PDF.","Not the latest revised HTML; not all supplementary tax law."],["L002","Read complete relevant FA2006 ss95–96 and original s98; FA2007 ss53–54; ITA2007 consequential amendments and selected general transition.","Other provisions appearing incidentally in returned text were not adopted as completed research topics."],["L003","Read CTA2009’s selected amendments, commencement, continuity, election and older-deposit transition.","The full replacement corporation-tax category and every category-specific saving were not completed."],["L004","Read SI2009/2568 arts1–3 and its complete explanatory note; authenticated its cited power through the selected2006/2008/2009 provisions.","The note is not operative text; no religious certification inferred."],["L005","Read the separate2010 repeal entries, commencement clauses, continuity provisions and selected alternative-finance transitions.","No exhaustive post2010 amendment, order or judicial audit."],["L006","Read narrow original generic interpretation, GAAP, property-business and PE provisions.","Their external incorporations and later complete regimes remain bounded as recorded."],["L007","Read complete material HMRC manual page bodies.","Guidance is subordinate to the enacted text; update banners are not legal commencement."],["L008","Read TIOPA Schedule9 para22 after encountering it in a source annotation.","It concerns a separate repo/stock-lending transition; it was not generalized into an alternative-finance rule."],["L009","Read narrow successor insertions/pointers, including s564J, s835J and CTA2010 s1144.","No claim to have completed their current substantive regimes."]]},{"headers":["Failure group","Complete URLs attempted","Observed result and consequence"],"index":18,"links":[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5","text":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5"},{"href":"https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5?utm_source=chatgpt.com","text":"https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf","text":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/data.pdf","text":"https://www.legislation.gov.uk/ukpga/2005/7/data.pdf"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent&utm_source=chatgpt.com","text":"https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted"}],"row_links":[[],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49"}],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain"}],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5","text":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5"},{"href":"https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5?utm_source=chatgpt.com","text":"https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf","text":"https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf"}],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/data.pdf","text":"https://www.legislation.gov.uk/ukpga/2005/7/data.pdf"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent&utm_source=chatgpt.com","text":"https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent"}],[{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted"},{"href":"https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted","text":"https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted"}],[],[]],"rows":[["Failure group","Complete URLs attempted","Observed result and consequence"],["F001 — Revised sections","https://www.legislation.gov.uk/ukpga/2005/7/section/46 ; https://www.legislation.gov.uk/ukpga/2005/7/section/47 ; https://www.legislation.gov.uk/ukpga/2005/7/section/48 ; https://www.legislation.gov.uk/ukpga/2005/7/section/49","Fetch/format failures, including429 and unsupported XHTML responses. No complete current body read."],["F002 — Plain-view alternatives","https://www.legislation.gov.uk/ukpga/2005/7/section/46?view=plain ; https://www.legislation.gov.uk/ukpga/2005/7/section/47?view=plain ; https://www.legislation.gov.uk/ukpga/2005/7/section/48?view=plain ; https://www.legislation.gov.uk/ukpga/2005/7/section/49?view=plain","Bodies unavailable through the retrieval. Same currentness hold."],["F003 — Chapter alternatives","https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5 ; https://www.legislation.gov.uk/cy/ukpga/2005/7/part/2/chapter/5 ; https://www.legislation.gov.uk/ukpga/2005/7/part/2/chapter/5/data.pdf","Unsupported format or unavailable body. No alternate language/version certification."],["F004 — Other ordinary public formats","https://www.legislation.gov.uk/ukpga/2005/7/section/46/data.html ; https://www.legislation.gov.uk/ukpga/2005/7/data.pdf ; https://www.legislation.gov.uk/ukpga/2005/7/2008-07-21?view=extent","Unavailable or unsupported. A search-indexed excerpt was not promoted to a complete body read."],["F005 — Enacted HTML sections","https://www.legislation.gov.uk/ukpga/2005/7/section/46/enacted ; https://www.legislation.gov.uk/ukpga/2005/7/section/47/enacted ; https://www.legislation.gov.uk/ukpga/2005/7/section/48/enacted ; https://www.legislation.gov.uk/ukpga/2005/7/section/49/enacted","Unavailable bodies/429 response. The successfully read official enacted PDF supplies the original text instead."],["F006 — Incorporated definitions","Complete URLs recorded at S015–S017.","Failed historical bank, insurance, transfer-pricing, building-society and consumer-credit definitions remain explicit dependency gaps."],["F007 — Older UK-representative host","Complete URLs recorded at S018.","Unavailable HTML; PDF fetch/size failures. No full host-effect claim."]]},{"headers":["Unexamined parent subject","Exact next generic public-law question","Present limit"],"index":19,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Unexamined parent subject","Exact next generic public-law question","Present limit"],["Current UK income-tax successor rules","What do the complete current ITA2007 Part10A provisions and indispensable incorporations say for the specifically selected category, including later amendments and savings?","Successor pointers only; no full current classification."],["Current corporation-tax successor rules","What are the complete current CTA2009 Part6 Chapter6 conditions and the narrowly incorporated loan-relationship consequences?","No complete charge, deduction, impairment, release or loss analysis."],["Transaction taxes","Which separate current land-transaction, stamp or other transaction-tax provisions apply to the source-defined category, and with what territorial/date predicates?","No transaction-tax exemption or double-charge conclusion."],["Consumer-credit regulation","How does the applicable current public consumer-credit regime define the relevant agreement and regulate authorization, information, early settlement, arrears and enforcement?","Historical s46 licensing wording is not a current regulatory determination."],["Sale, lease, title and beneficial ownership","Which public property and contract rules govern the particular legal category in the relevant UK legal jurisdiction?","Tax deeming does not establish title or contractual effect."],["Security, guarantees and insolvency","What current public rules determine security creation, priority, enforcement, insolvency treatment and third-party liability?","No priority, recovery, discharge or guarantee conclusion."],["Default, restructuring and settlement","Which applicable public rules address variation, novation, waiver, default charges, release and enforceability for the relevant category?","No payment or settlement strategy."],["Accounting","Which complete, legally incorporated accounting standards govern the particular tax comparison and period?","No amortization, effective rate, valuation or rounding model."],["Tax residence and cross-border treatment","Which current domestic nexus and applicable treaty provisions govern the relevant tax category, without assuming that domestic interest treatment controls treaty characterization?","No residence, withholding or treaty entitlement."],["Religious doctrine and certification","What separately identified religious authority addresses the defined question, and how is that distinct from statutory tax qualification?","No religious ruling, product certification or provider assessment."],["Other countries and subnational jurisdictions","What is the relevant country/state/territorial/tribal/local public-law framework for the selected legal issue, and what authority establishes its extent and application?","No country dossier, worldwide rule or cross-border recognition conclusion."],["Private contracts and policies","What public-law standards would govern contractual terms if that subject were separately authorized?","No agreement or provider policy examined; no actual or fictional terms supplied."],["Actual eligibility, suitability, tax and financial outcomes","These would require a separately authorized application inquiry and verified applicable law.","Entirely held; no records collected or requested."],["Research and publication acceptance","What additional source authentication and review would be required before a specific statement could be accepted for publication?","This pass is researcher work, not independent review or publication acceptance."]]},{"headers":["Check","Result"],"index":20,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Check","Result"],["Independent investigation of the latest requested component","Performed from newly opened public originals; earlier reports were not used as premises."],["Complete original selected four-section read","Completed in the official enacted PDF, including nested conditions."],["Current/repealed status distinguished","Enacted repeals authenticated; revised-body access gap retained prominently."],["Amendment terminology preserved","Original profit share return, later alternative finance return, retitled sections and expanded categories distinguished."],["Cumulative/alternative conditions preserved","Purchase/resale alternatives, institution requirements, pooled-deposit conditions and s52 predicates separated."],["Incorporations not silently completed","Missing definitions and external standards attached to dependent claims and branches."],["Commencement/application separated","Assent, force, tax year/accounting period, arrangement entry, payment and disposal triggers separately registered."],["Quantities checked","Relied-on dates, counts, relationships and election periods registered; no actual calculation."],["Tax/private-law/religious boundaries","Preserved; no contractual, religious, provider or suitability determination."],["Evidence worksheet","All authority, evidence, analysis and result cells left empty."],["Prohibited investigations/actions","No actual or invented identifying-party, transaction, case, account, provider or record investigation; no filing, contact or operative document."],["Source-use representation","Parsed-text reading identified; no pixel, whole-code, local-file, hash, import, model/UI or independent-review claim."],["Acceptance","No component, parent, country, operational or publication acceptance."]]}],"claims":[{"claim_id":"R099-P1-C001","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C001","Qualified finding":"The access date is28October2026 in America/Los_Angeles. The official enacted PDFs supplied the selected bodies; their publication/edition dates are not current-consolidation certifications.","Exact authority and limits":"S001–S014; source/read log. Research observation, not a substantive tax rule."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C002","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C002","Qualified finding":"The original selected bodies are s46(1)–(3), s47(1)–(8), s48(1)–(3), and s49(1)–(2), in FA2005 Part2 Chapter5.","Exact authority and limits":"S001, pp31–33 /indices37–39. No whole-Act or whole-replacement-code claim."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C003","area_numbers":[201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C003","Qualified finding":"TIOPA2010 expressly omits ss46–47A,48(1),48A, specified parts of48B, and49–57. Its repeal schedule also records the relevant repeal.","Exact authority and limits":"S008, Schedule8 para214; Schedule10 Part7; s381 and Schedule9 qualifications. \nlegislation.gov.uk"},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_repeals","TIOPA_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C004","area_numbers":[200,201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C004","Qualified finding":"FA2005 s48(2) is separately repealed by CTA2010.","Exact authority and limits":"S007, Schedule3 Part1, FA2005 entry; ss1181,1184 and Schedule2."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["CTA_repeal_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C005","area_numbers":[200,199,201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C005","Qualified finding":"FA2005 s48(3), the FA1995 host provisions126–127 and related amendment provisions are separately included in TIOPA2010’s UK-representative repeals.","Exact authority and limits":"S008, Schedule10 Part11; s381 and relevant savings. \nlegislation.gov.uk"},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_repeals","TIOPA_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C006","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C006","Qualified finding":"A complete latest revised rendering of the four sections was not obtained. The enacted repeal findings are affirmative findings; an exhaustive2026 consolidation or later-law certification remains unresolved.","Exact authority and limits":"S001 access failures; S007–S008 enacted bodies. No absence-of-later-law inference."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_repeals","CTA_repeal_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C007","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C007","Qualified finding":"Originally, the Chapter’s arrangement category comprised s47 or s49. FA2006 added47A and49A; FA2007 added48A. Each incorporated category has its own conditions.","Exact authority and limits":"S001 s46(1); S002 ss95(1),96(1); S003 s53(3)(a)."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C008","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C008","Qualified finding":"The generic interpretation of “person” includes corporate and unincorporated bodies unless a contrary intention appears. That does not resolve every tax-specific “company” or party-category question.","Exact authority and limits":"S009 s5 and Schedule1 “person”; application qualifications in s22. Tax-specific definitions remain separately relevant."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C009","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C009","Qualified finding":"The historical bank limb incorporates ICTA s840A, rather than defining every bank in s46 itself.","Exact authority and limits":"S001 s46(2)(a); complete historical s840A body not obtained at S015. Positive bank classification held."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C010","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C010","Qualified finding":"The building-society limb incorporates the Building Societies Act1986.","Exact authority and limits":"S001 s46(2)(b); S016 failure. No substitution of an ordinary-language or current-register definition."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C011","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C011","Qualified finding":"The subsidiary limb concerns a wholly-owned subsidiary of a qualifying bank or building society. The local definition permits no members other than the parent, its wholly-owned subsidiaries, or persons acting on their behalf.","Exact authority and limits":"S001 s46(2)(c),(3). The membership condition is not replaced by an invented ownership percentage or a generic affiliation label."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C012","area_numbers":[197],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C012","Qualified finding":"The historical consumer-credit limb requires authorization by a licence under CCA1974 Part3 to carry on the Act-defined consumer-credit or consumer-hire business.","Exact authority and limits":"S001 s46(2)(d). S017 incorporation gap; no present licensing or authorization conclusion."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C013","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C013","Qualified finding":"The foreign-authorized limb requires authorization outside the UK both to receive deposits or other repayable public funds and to grant credit for the actor’s own account.","Exact authority and limits":"S001 s46(2)(e). The two activities are cumulative; the foreign authorization law is not established here."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C014","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C014","Qualified finding":"The added bond-issuer limb is restricted: it applies to a s48A bond issuer only in relation to bond assets consisting of rights under s47 or47A arrangements; the2009 Order added49A rights.","Exact authority and limits":"S003 s53(3)(b); S006 art2(2)(a). Not a general financial-institution designation for every activity of a bond issuer."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["2009_order"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C015","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C015","Qualified finding":"The2009 Order added an ICTA s431(2) insurance-company limb and a foreign-authorized insurance-business limb. The latter includes substantially similar business but excludes an insurance special purpose vehicle as defined in s431(2).","Exact authority and limits":"S006 art2(2)(c), subject to art1(3). S015 definition gap remains. \nuksi_20092568_en.doc"},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["2009_order"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C016","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C016","Qualified finding":"The four sections do not themselves give comprehensive definitions of “asset,” every ownership interest, contractual validity, residence, interest, or all company categories. An asset label or financing label therefore cannot complete their predicates.","Exact authority and limits":"S001 complete ss46–49; specific incorporations elsewhere in this register. This is a bounded textual finding, not a claim that those terms are undefined throughout UK law."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C017","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C017","Qualified finding":"The s47 definition concerns arrangements between two persons and is expressly subject to both s47(3) and s52. All relevant conditions must be considered together.","Exact authority and limits":"S001 s47(1), opening words."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C018","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C018","Qualified finding":"The first person must purchase an asset and sell it to the other person either immediately or through the qualified alternative in subsection(2).","Exact authority and limits":"S001 s47(1)(a). Purchase, resale and payment are distinct events."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C019","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C019","Qualified finding":"For the non-immediate-resale alternative, the first purchaser must be a financial institution and must have purchased the asset for the purpose of entering arrangements falling within s47.","Exact authority and limits":"S001 s47(2)(a)–(b). These extra conditions are not silently imposed on the immediate-resale alternative."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C020","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C020","Qualified finding":"The amount payable on the resale must be greater than the amount paid on the first purchase. Equality does not meet that particular condition.","Exact authority and limits":"S001 s47(1)(b). No minimum margin or percentage is stated."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C021","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C021","Qualified finding":"All or part of the resale price must not be required to be paid until a date later than the resale date.","Exact authority and limits":"S001 s47(1)(c). This is a payment-deferral predicate, not a statutory default or repayment-extension right."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C022","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C022","Qualified finding":"The difference between the two prices must equate in substance to the return on an investment of money at interest.","Exact authority and limits":"S001 s47(1)(d). A price difference alone is insufficient."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C023","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C023","Qualified finding":"At least one party must be a financial institution. This is additional to the other conditions, and differs from the first-purchaser requirement in the delayed-resale branch.","Exact authority and limits":"S001 s47(3), read with(1)–(2)."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C024","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C024","Qualified finding":"The effective return is the portion of the resale price exceeding the first purchase price.","Exact authority and limits":"S001 s47(4). This defines a tax-rule amount; it does not establish a contractual debt, profit or tax liability."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C025","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C025","Qualified finding":"If the entire resale price is paid on one day under qualifying arrangements, it includes alternative finance return equal to the effective return. The2006 amendment expressly confines this treatment to the Chapter.","Exact authority and limits":"S001 s47(6); S002 s96(2)(b)."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C026","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C026","Qualified finding":"If payment is by instalments, each instalment includes alternative finance return equal to its appropriate amount.","Exact authority and limits":"S001 s47(7); S002 s96(2)(b). No equal-allocation rule appears."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C027","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C027","Qualified finding":"The appropriate amount is the interest component of the instalment under a counterfactual loan: principal equals the first purchase price; total interest equals the effective return; the instalment repays principal with interest; the loan is on arm’s-length terms and accounted for under GAAP.","Exact authority and limits":"S001 s47(8)(a)–(c). All assumptions are cumulative. No actual rate, compounding convention, allocation schedule or rounding convention has been established. \nlegislation.gov.uk"},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C028","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C028","Qualified finding":"The historical GAAP definition distinguishes accounts prepared under international accounting standards from other accounts using UK GAAP, with a qualification for standards not adopted for the relevant purpose. UK GAAP’s application is not confined to UK companies.","Exact authority and limits":"S010 s50(1)–(6). The underlying accounting standards and company-accounting permissions were not completed; no computational conclusion follows."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C029","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C029","Qualified finding":"The special currency rule applies where alternative finance return is paid in a non-sterling currency by or to a non-company, otherwise than for a trade, profession, vocation or property business, and operates as respects that person.","Exact authority and limits":"S001 s48(1)(a)–(b). Failure of this special currency predicate is not itself failure of the underlying s47 arrangement definition."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C030","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C030","Qualified finding":"Under that rule, effective return and the appropriate instalment amount are calculated in the other currency; each alternative-finance-return payment is translated into sterling at a spot exchange rate for its payment day.","Exact authority and limits":"S001 s48(1), concluding words. No exchange-rate source, intraday selection or rounding rule is specified in that clause."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C031","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C031","Qualified finding":"FA2005 s57 incorporates ITTOIA2005 s263(6)’s property-business concept. That concept encompasses UK and overseas property businesses, subject to the surrounding definitions, exclusions and chargeability qualifications.","Exact authority and limits":"S001 s57; S011 ss263–269. Further activity/partnership and charging incorporations remain held; no actual business or residence determination."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C032","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C032","Qualified finding":"Section48(2) inserted a limited permanent-establishment protection for a non-UK-resident company receiving the specified return: activities for the arrangements by the counterparty or someone acting for the company do not merely by themselves create the stated UK permanent-establishment result.","Exact authority and limits":"S001 s48(2), inserting FA2003 s148(5A). Not a universal no-PE or no-UK-tax rule."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C033","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C033","Qualified finding":"The original host s148 also contained a fixed-place/agency test and independent-agent and preparatory/auxiliary qualifications. The narrow insertion cannot replace that surrounding framework.","Exact authority and limits":"S012 s148(1)–(7), original body; intervening/current host history not fully audited."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C034","area_numbers":[199],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C034","Qualified finding":"Section48(3) inserted a category into FA1995 s127(1) concerning the other party to the arrangements or a person acting for the non-resident, where the income was the specified alternative finance return.","Exact authority and limits":"S001 s48(3). Full host effect held because complete s127 was not obtained at S018."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C035","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C035","Qualified finding":"FA2006 renumbered the inserted paragraph from(cc) to(ca). FA2007 corrected the host provisions’ references from s47(5) to Chapter5 of Part2. These changes must not be confused with the original insertion wording.","Exact authority and limits":"S002 s95(10); S003 s53(11)–(12). \nlegislation.gov.uk\n+1"},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C036","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C036","Qualified finding":"Subject to s52, s49 requires money deposited with a financial institution and its use together with money deposited by other persons, with a view to profit.","Exact authority and limits":"S001 s49(1)(a)–(b). A generic deposit, standalone investment or payment label does not establish this pooled-use condition."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C037","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C037","Qualified finding":"The institution must make payments from time to time to the depositor, in proportion to the amount deposited, out of profit resulting from the money’s use.","Exact authority and limits":"S001 s49(1)(c). No fixed frequency, profit rate, minimum payment or guarantee is supplied."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C038","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C038","Qualified finding":"Those payments must equate in substance to the return on an investment of money at interest.","Exact authority and limits":"S001 s49(1)(d), together with all preceding conditions and s52."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C039","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C039","Qualified finding":"Original s49(2) called the qualifying paid or credited amounts profit share return. FA2006 rewrote(2) and retitled the section “deposit”; CTA2009 changed the return label to alternative finance return.","Exact authority and limits":"S001 s49(2); S002 s95(2); S005 Schedule1 para652, subject to s1329 and savings. The terms are version-dependent."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C040","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C040","Qualified finding":"Added s47A required a financial institution and an eventual owner each to acquire a beneficial interest; payments aggregating to the institution’s acquisition consideration; acquisition of its interest through those payments, possibly in stages; other payments, possibly under a lease; exclusive use/occupation; and exclusive entitlement to asset income, profit or gain, subject to the specified qualifications.","Exact authority and limits":"S002 s96(3), inserted s47A(1). Read because s46 incorporated it; not a general lease or partnership rule."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C041","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C041","Qualified finding":"For s47A, specified matters are immaterial to the institution’s acquisition: acquisition from the eventual owner, other beneficial interests, and whether the institution also has legal title. A grant by the eventual owner to another person is permitted within the definition only subject to the exclusions for the institution and specified controlled persons, and only if not required by the institution or arrangements to which it is party. The institution may bear or share loss from reduced asset value; the repayment condition is subject to that qualification.","Exact authority and limits":"S002 inserted s47A(2)–(4); S004 Schedule1 para597 relocates the control incorporation. ICTA s840’s complete control test remains unexamined."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C042","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C042","Qualified finding":"Added s47A excluded acquisition-repayment amounts and required arrangement fees, legal costs and other expenses from its return category. Its non-partnership treatment was expressly tax-context treatment; the2009 consequential amendment changed its stated tax scope.","Exact authority and limits":"S002 inserted s47A(5)–(6); S005 Schedule1 para649. No all-purpose partnership or title conclusion."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C043","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C043","Qualified finding":"Added s49A required a principal to appoint a financial-institution agent; use of provided money for profit; principal entitlement to a specified extent of profits; agent entitlement to additional profits, with a possible fee; and the principal’s relevant payments equating in substance to interest return. Qualifying amounts paid or credited by a financial institution were the defined return.","Exact authority and limits":"S002 s95(3), inserted s49A(1)–(3), subject to s52."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C044","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C044","Qualified finding":"FA2007 added tax treatment of the agent as entitled to both specified sets of profits. The2009 rewrite changed terminology/tax scope, and SI2009/2568 changed the appointment limb so that one or both of principal and agent is a financial institution.","Exact authority and limits":"S003 s54; S005 Schedule1 para653; S006 art2(3), subject to art1(3). Neither party’s ordinary agency powers are established by this tax definition."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["2009_order"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C045","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C045","Qualified finding":"Added s48A’s bond category, subject to s52, cumulatively required: capital paid by holder to issuer; identified assets/class for income or gains; a specified ending term; issuer undertakings concerning disposal of remaining assets, capital repayment and additional payments; an additional-payment ceiling tied to reasonable commercial loan return; management aimed at sufficient income; transferable holder rights; listing on a recognized exchange; and wholly or partly financial-liability treatment under international accounting standards, or such treatment if those standards were applied.","Exact authority and limits":"S003 s53(1), inserted s48A(1)(a)–(i). Exchange recognition under ITA s1005 and complete accounting standards remain unexamined. This does not classify a bond."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C046","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C046","Qualified finding":"The same definition permits assets acquired before or after the arrangements, property of any kind including rights relating to others’ property, optional trust-description documents, disposal as management, optional early termination, different methods for determining additional payments, optional redemption reduction on specified asset/income declines, and possible satisfaction through shares or securities.","Exact authority and limits":"S003 inserted s48A(2)(a)–(i), with(1). These are permissions within the tax definition, not required contract rights or general loss-allocation rules."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C047","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C047","Qualified finding":"If additional payments are not fixed at the bond term’s outset, the commercial-return ceiling is tested against their maximum. A stock exchange could be designated for this specific statutory purpose under the incorporated designation power.","Exact authority and limits":"S003 inserted s48A(2)(f)–(g),(3). No numerical rate, exchange status or actual designation is established. \nlegislation.gov.uk\n+2"},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C048","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C048","Qualified finding":"Original s52 applies only where all stated predicates coexist: arrangements would otherwise fall within the relevant category; ICTA Schedule28AA para1(2) requires tax computation using the arm’s-length provision instead; and the affected recipient entitled to the relevant return or a representative amount is not subject to income tax, corporation tax or a corresponding foreign tax on it.","Exact authority and limits":"S001 s52(1)–(2), with later category additions in S002–S003. The incorporated Schedule28AA body was not obtained; no complete transfer-pricing test or actual exclusion finding."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C049","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C049","Qualified finding":"If those predicates apply, s52 excludes the arrangement from the specified categories and denies the specified deductions for the relevant return; original(6) also prevented the stated company group-relief surrender. ITA2007 changed the income-tax computation wording; CTA2009 removed(6) and made further consequential changes.","Exact authority and limits":"S001 s52(3)–(6); S004 Schedule1 para599; S005 Schedule1 para656. Not a rule that every related-party or non-market arrangement fails."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C050","area_numbers":[199],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C050","Qualified finding":"Original s50 applied the FA1996 loan-relationship chapter to company parties through specified loan and interest fictions: the s47 purchase price supplies the relevant loan amount; for s49, the deposit supplies the loan relationship between depositor and institution.","Exact authority and limits":"S001 s50(1)–(4). Purpose-limited incorporation, later repealed through the corporation-tax rewrite. Full loan-relationship charging, impairment and release rules were not read."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C051","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C051","Qualified finding":"Original s51 treated the defined returns as interest for ITTOIA2005 purposes and supplied specified interest-relief and business-expense/finance-cost treatment. The business provisions required a non-company party acting for the stated trade, profession, vocation or property-business purpose.","Exact authority and limits":"S001 s51(1)–(5); S004 Schedule1 para598; S005 Schedule1 para655. No unconditional deduction or relief entitlement follows without the incorporated rules."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C052","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C052","Qualified finding":"Original s53 excluded effective return from sale/purchase consideration for the specified Tax Acts and capital-gains purposes, apart from s47 itself, while preserving other statutory deemed-consideration rules.","Exact authority and limits":"S001 s53(1)–(2); later category additions in S002 s96(6), S003 s53(7). Not a contractual price reduction."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C053","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C053","Qualified finding":"Original s54’s non-distribution treatment was limited to treatment by virtue of the specified ICTA distribution limb. It was not a universal statement that the return could never be a distribution under any rule.","Exact authority and limits":"S001 s54; S003 s53(8); S005 Schedule1 para657. Full distribution regime held."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C054","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C054","Qualified finding":"Section55 expressly pointed to further supplementary provisions in Schedule2. The four selected sections therefore cannot establish the whole withholding, reporting, relief or administrative regime.","Exact authority and limits":"S001 s55; S004 Schedule1 para602 confirms further deduction-at-source amendments. Full supplementary regimes held."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C055","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C055","Qualified finding":"FA2005 was enacted on7April2005, while s56(1) gives the Chapter effect for arrangements entered into on or after6April2005. The statutory application date must not be replaced by the enactment date.","Exact authority and limits":"S001 enactment heading and s56(1)."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_application"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C056","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C056","Qualified finding":"Original s56 also reaches specified earlier s49 arrangements with return payable on or after6April2005: income-tax treatment applies to qualifying payments made from that date to a non-company; company treatment begins from that date with a deemed loan measured by the specified hypothetical GAAP carrying value immediately before it; the stated distribution treatment also has its own payment trigger.","Exact authority and limits":"S001 s56(2)–(6). Later CTA2009 changes and savings must also be checked; no value is calculated."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_application"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C057","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C057","Qualified finding":"FA2006 s95 adapts s56, substituting1April2006 for corporation tax and6April2006 for income tax, and replacing the deposit reference with the agency category. Section96 separately applies to arrangements entered into on or after its corresponding dates.","Exact authority and limits":"S002 ss95(11),96(8). The s95 transition cannot be reduced to a new-arrangements-only rule."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C058","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C058","Qualified finding":"ITA2007’s relevant consequential changes operate under s1034’s general commencement and tax-period rules, subject to its exceptions and Schedule2. Its continuity provisions preserve corresponding prior matters only on their stated terms.","Exact authority and limits":"S004 ss1030–1034; Schedule2 paras1–10."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C059","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C059","Qualified finding":"FA2007 s53 adapts the earlier transition using1April2007 for corporation tax and6April2007 for income/capital-gains tax. It additionally treats the bond provisions as always having had effect for a qualifying income/capital-gains disposal after6April2007, regardless of when the arrangements began, and permits the stated retrospective exchange-designation effect.","Exact authority and limits":"S003 s53(13)–(14). These are defined tax transitions, not universal retrospective recognition."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C060","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C060","Qualified finding":"The historical Treasury variation power was expanded by FA2008 s156. It distinguishes variation from introduction of new provision and prescribes statutory-instrument and parliamentary-procedure conditions. CTA2009 ss521 and1310 supplied a corresponding power and procedure.","Exact authority and limits":"S002 s98; S014 s156; S005 ss521,1310. These are legislative powers, not private contractual powers. Later repeal/replacement of the powers is separately recorded in S008."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C061","area_numbers":[200,200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C061","Qualified finding":"CTA2009 changed s49’s terminology and removed or altered company-related provisions in FA2005. Its general commencement is1April2009; corporation-tax application is to accounting periods ending on or after that day, and income/capital-gains application to2009–10 and subsequent tax years, subject to specified exceptions and savings.","Exact authority and limits":"S005 Schedule1 paras649–664; s1329; Schedule2 paras1–10,73."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C062","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C062","Qualified finding":"SI2009/2568 was made23September and laid24September2009; it came into force15October2009 and applies to arrangements entered into on or after that date.","Exact authority and limits":"S006 art1 and heading. No unverified publication day is inferred."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["2009_order"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C063","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C063","Qualified finding":"The2010 rewrite Acts generally came into force1April2010; relevant corporation-tax application concerns accounting periods ending on or after that date, and relevant income/capital-gains application concerns2010–11 and later tax years. Their express exceptions and savings remain material.","Exact authority and limits":"S007 s1184; S008 s381. This is not simply a rule for transactions occurring after1April."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["CTA_repeal_commencement_extent","TIOPA_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C064","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C064","Qualified finding":"The rewrite continuity clauses preserve continuity except where the law actually changes; carry forward qualifying existing instruments/things; translate old/new references according to time, purpose and context; and preserve specified earlier savings. They expressly replace the general Interpretation Act s17(2) rule where stated.","Exact authority and limits":"S004 Schedule2 paras1–9; S005 Schedule2 paras1–9; S007 Schedule2 paras1–9; S008 Schedule9 paras1–9."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_continuity_election"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C065","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C065","Qualified finding":"Selected rewrite transition paragraphs permit an election where a pre-commencement thing/event has changed tax consequences for a straddling period. Where the same event affects multiple persons within the paragraph, corresponding elections are required. The stated corporation-tax period is two years after the accounting period ends; income-tax wording uses the specified anniversary rule.","Exact authority and limits":"S004, S005 and S007 Schedule2 para10; S008 Schedule9 para10. Exact wording and different reference events are recorded in M021–M024. No current election, filing method or due date is established."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_continuity_election"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C066","area_numbers":[201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C066","Qualified finding":"TIOPA2010’s dedicated alternative-finance transition preserves category-specific starting dates and older-arrangement conditions. It separately addresses purchase/resale, diminishing ownership, deposit, agency and bond arrangements; the special later-disposal bond rule is retained.","Exact authority and limits":"S008 Schedule9 para37, read completely; related para38 read but not generalized. The replacement substantive regimes remain held."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_category_savings"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C067","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C067","Qualified finding":"For arrangements entered before15October2009, the relevant rewritten definitions are modified to preserve the earlier institutional/agency boundary: the later insurance additions and expanded bond-asset references are not simply applied backwards.","Exact authority and limits":"S008 Schedule9 paras39–40. Distinct income-tax and capital-gains versions must remain separate."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["TIOPA_category_savings"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C068","area_numbers":[200],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C068","Qualified finding":"The later rewrite Acts expressly extend to England and Wales, Scotland and Northern Ireland, while their specified amendments/repeals take the same extent as the provisions affected. That does not establish a person’s tax residence, source, chargeability or every historical territorial application of FA2005.","Exact authority and limits":"S004 s1033; S005 s1328; S007 s1183; S008 s380. Direct latest FA2005 extent display was not obtained."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["CTA_repeal_commencement_extent","TIOPA_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C069","area_numbers":[200,200,201,201,200,201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C069","Qualified finding":"Authenticated successor pointers include CTA2009 Part6 Chapter6; ITA2007 Part10A inserted by TIOPA2010 Schedule2; s564J for the currency provision; CTA2010 s1144 for the selected PE subject; and ITA2007 s835J inserted by TIOPA2010 Schedule6 for the representative subject.","Exact authority and limits":"S005; S007 s1144; S008 s365, Schedule2 paras2,11 and Schedule6 para8; S013. Pointers do not complete those current regimes. \nlegislation.gov.uk\n+3"},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C070","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C070","Qualified finding":"The four selected sections contain no comprehensive nonpayment, late-charge, waiver, restructuring, discharge, security-enforcement or creditor-priority code. Section47’s deferred payment and return-allocation conditions do not themselves create those rights.","Exact authority and limits":"S001 complete ss46–49. Bounded absence within the selected text only."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C071","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C071","Qualified finding":"It would also be inaccurate to say that the later incorporated definitions say nothing about early ending or loss: s48A permits specified early-ending and redemption-loss features, and s47A permits the institution to bear/share certain asset-value loss. Those provisions do not grant such rights in every arrangement.","Exact authority and limits":"S002 inserted s47A(4); S003 inserted s48A(2)(e),(h)–(i)."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C072","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C072","Qualified finding":"Purpose-limited tax equivalence does not establish a loan, partnership, property transfer, security interest or religious classification for every legal purpose. No religious-compliance condition or certification mechanism appears in the four selected bodies.","Exact authority and limits":"S001 ss46–51; S002’s Chapter-purpose language. The explanatory note to S006 cannot add an operative religious certification test."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion","2009_order"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C073","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C073","Qualified finding":"A condition describing what arrangements provide is different from a statutory command that every provider offer those terms. The Treasury’s discretion to make an order is likewise different from a party’s power to alter an agreement.","Exact authority and limits":"S001 ss47,49; S014 s156; S005 s521."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C074","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C074","Qualified finding":"The selected four sections do not supply a completed form, individualized reporting result, tax bill, notice deadline, enforcement power or private remedy. Adjacent incorporations prevent a conclusion that no separate reporting or administration requirement exists.","Exact authority and limits":"S001 ss46–49,51,55; S004 Schedule1 para602."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C075","area_numbers":[201],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C075","Qualified finding":"HMRC’s manual supplies explanation and pointers, not replacement statutory text. In particular, the broad non-resident explanation must be read against the expressly enumerated return provisions in CTA2010 s1144(3); it is not used here to enlarge them.","Exact authority and limits":"S013 CFM44280; S007 s1144(1)–(4), as enacted. Full current reconciliation and treaty treatment held."},"coordinator_verification_status":"original_atomic_record_reconciled_not_freshly_verified","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":[],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C076","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C076","Qualified finding":"The incomplete bank, building-society, consumer-credit, insurance, transfer-pricing, control, exchange and accounting incorporations prevent a fully authenticated classification or computational framework.","Exact authority and limits":"S015–S018; S001–S006 cross-references; S010–S011 limits."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","adjacent_tax_limits_exclusion"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C077","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C077","Qualified finding":"A source relationship such as resale price exceeding purchase price can be stated symbolically, but the incomplete GAAP, chargeability and application conventions prevent a complete tax calculation or instalment-allocation model here.","Exact authority and limits":"C020–C030, C048–C067. No invented numerical inputs or rounding rules."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale","original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C078","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C078","Qualified finding":"Nothing reviewed establishes an actual arrangement’s formation, authority, price, beneficial ownership, payment, performance, tax qualification or liability.","Exact authority and limits":"All selected authorities state general predicates; the requested scope supplies no application evidence."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_institution_purchase_resale"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C079","area_numbers":[99],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R099-P1-C079","Qualified finding":"Original enactment, later amendment, repeal, commencement, arrangement-date application, tax-period application and a compiler/host date must be tracked separately. The successful selected history is not an exhaustive later-law or judicial chain.","Exact authority and limits":"S001–S014, with access failures below."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_application","TIOPA_commencement_extent"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}},{"claim_id":"R099-P1-C080","area_numbers":[99],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R099-P1-C080","Qualified finding":"This component leaves the broader A099 area open. It supplies no country, parent, operational or publication acceptance and no financing, tax, religious or settlement recommendation.","Exact authority and limits":"Scope boundary of this pass; substantive limits C006,C068–C079."},"coordinator_verification_status":"selected_historical_scope_checked_remaining_amendment_incorporation_currentness_application_held","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","selected_evidence_groups":["original_currency_nonresident_deposit"],"scope":"No new material contradiction established inselected historicalscope. Groupreferenceisnotfreshverificationofeverysubclaim:2006/2007/2009terminology/powersandotherActs/corporateorGAAPdefinitionmeritsnotfresh; no currentconsolidationoractualtax/religious/private-lawacceptance.","original_researcher_record_unchanged":true}}],"sources":[{"source_id":"R099-P1-S001","urls":["https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf","https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S001","Issuer, title and complete literal HTTPS URL":"UK Parliament; official enacted publication hosted by legislation.gov.uk: Finance Act2005, c.7. https://www.legislation.gov.uk/ukpga/2005/7/pdfs/ukpga_20050007_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete ss46(1)–(3),47(1)–(8),48(1)–(3),49(1)–(2): printed pp31–33 / indices37–39. Complete adjacent ss50–57: pp33–36 /39–42. Selected final provisions ss104–106: p81 /87. Enactment heading: p1 /7.","Version, status, application and limits":"Original enacted edition; Royal Assent7April2005. Section56 supplies the selected commencement/application and older-deposit transition. Not a current consolidation. Revised-body failures are logged below. The rest of the Act, including the full supplementary Schedule2 regime, was not adopted as a completed premise. \nlegislation.gov.uk\n+2"},"coordinator_verification_status":"selected_historical_primary_body_checked_with_limits","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"FreshcompleteoriginalFA2005sections46–49andadjacent50–57, enactmentheadingonly. Historicaloriginaleditionnotcurrentconsolidation. Printed31–36/PDFindices37–42. Completeoriginalcondition/textreaddoesnotverifybank/buildingsociety/CCA/GAAP/transferpricing/propertybusiness/hostorlatermerits. Originalfinal104–106notfresh; latestfailedrevisedroutesprotected.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S002","urls":["https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf","https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S002","Issuer, title and complete literal HTTPS URL":"UK Parliament: Finance Act2006, c.25. https://www.legislation.gov.uk/ukpga/2006/25/pdfs/ukpga_20060025_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete ss95 and96, including inserted ss49A and47A and application clauses: pp88–92 /99–103. Section98’s original order-making body: p92 /103. Enactment heading: p1 /12.","Version, status, application and limits":"Original enacted amendment; Royal Assent19July2006. Distinct corporation-tax and income-tax application dates, and an adapted older-arrangement transition under s95(11). Other finance provisions were not investigated. \nlegislation.gov.uk\n+3"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S003","urls":["https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf","https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S003","Issuer, title and complete literal HTTPS URL":"UK Parliament: Finance Act2007, c.11. https://www.legislation.gov.uk/ukpga/2007/11/pdfs/ukpga_20070011_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete s53, including inserted ss48A–48B, amendments to s46 and the non-resident host provisions, and s53(13)–(14); s54: pp34–39 /41–46. Enactment heading: p1 /8.","Version, status, application and limits":"Original enacted amendment; Royal Assent19July2007. Bond definitions were read because s46 incorporated them. This does not constitute a complete securities, accounting, exchange-designation or bond-tax investigation. \nlegislation.gov.uk\n+3"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S004","urls":["https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf","https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S004","Issuer, title and complete literal HTTPS URL":"UK Parliament: Income Tax Act2007, c.3. https://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete selected Schedule1 paras597–602: pp637–638 /681–682. Complete ss1030–1035: pp505–506 /549–550. Complete Schedule2 paras1–10: pp641–643 /685–687.","Version, status, application and limits":"Original enacted rewrite. General commencement6April2007, subject to s1034’s exceptions and Schedule2. Used for consequential changes and continuity, not as a complete income-tax code. \nlegislation.gov.uk\n+4"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S005","urls":["https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf","https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S005","Issuer, title and complete literal HTTPS URL":"UK Parliament: Corporation Tax Act2009, c.4. https://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete selected Schedule1 paras648–664: pp728–730 /790–792. Complete Schedule2 paras1–10: pp740–743 /802–805; para73: p760 /822. Complete selected final provisions, including ss1325–1329; s1329 at p613 /675. Complete s521: p248 /310; s1310: pp606–607 /668–669.","Version, status, application and limits":"Original enacted rewrite; Royal Assent26March2009. General commencement1April2009, with tax-period qualifications and specified exceptions. Schedule1 para652 changes s49(2)’s return terminology. The substantive replacement Chapter6 of Part6 was not investigated in full. \nlegislation.gov.uk\n+7"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S006","urls":["https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf","https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S006","Issuer, title and complete literal HTTPS URL":"HM Treasury: Alternative Finance Arrangements (Amendment) Order2009, SI2009/2568. https://www.legislation.gov.uk/uksi/2009/2568/pdfs/uksi_20092568_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete preamble and arts1–3: unnumbered first page and printed p2 /indices0–1. Complete explanatory note: printed p3 /2. Remaining publication text on index3 was also returned.","Version, status, application and limits":"Made23September2009; laid24September2009; in force15October2009; applies to arrangements entered into on or after that date. The note expressly is not part of the Order. Article3 was read but does not complete the successor corporation-tax regime. \nuksi_20092568_en.doc\n+1"},"coordinator_verification_status":"selected_historical_primary_body_checked_with_limits","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"CompleteSI2009/2568preamble/arts1–3andnoteparsedtextread; made23/laid24September/forceandentryonafter15October2009. NoteexpressnotpartoftheOrder; no religiousqualificationorcurrenttax/authorizingpowerchaincertificate. FourpagePDFretained, nopixels.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S007","urls":["https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf","https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S007","Issuer, title and complete literal HTTPS URL":"UK Parliament: Corporation Tax Act2010, c.4. https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete ss1180–1185; commencement/extent at p576 /628. Complete Schedule2 paras1–10: pp678–680 /730–732. Schedule3 Part1, complete relevant FA2005 repeal entry: p724 /776. Complete s1144: p559 /611.","Version, status, application and limits":"Original enacted rewrite; Royal Assent3March2010. Repeals s48(2); general commencement1April2010, subject to tax-period rules and Schedule2. Section1144 read as a narrow successor pointer, not as a complete present permanent-establishment analysis. \nlegislation.gov.uk\n+4"},"coordinator_verification_status":"selected_historical_primary_body_checked_with_limits","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Freshcomplete1181–1185andanenactmentheadingplusselectedSchedule3Part1s48(2)repealentryonly.1180/Schedule2continuityelection/s1144meritsnotfreshlyreopened. Commencementexception/Schedule2dependencyexplicit, not800page/wholeAct/currentlaw/pixelclaim.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S008","urls":["https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf","https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S008","Issuer, title and complete literal HTTPS URL":"UK Parliament: Taxation (International and Other Provisions) Act2010, c.8 — TIOPA2010. https://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete selected ss365–366 and377–381; s365 p190 /209; extent/commencement p194 /213. Schedule2 paras1–2, including new s564A: pp207–208 /226–227; complete para11/new s564J: p214 /233. Complete Schedule6 Part1 para8/new s835J: p295 /314. Schedule8 para214: p368 /387. Complete Schedule9 paras1–10: pp385–387 /404–406; para22: pp390–391 /409–410; paras37–40: pp395–397 /414–416. Relevant Schedule10 Part7 and Part11 repeal entries: pp404 and406 /423 and425.","Version, status, application and limits":"Original enacted rewrite; Royal Assent18March2010. General commencement1April2010, with different tax-period applications. Exact repeal and selected savings read. Paragraph22 concerns a separate repo/stock-lending transition and was not treated as a general alternative-finance saving. Entire TIOPA, successor tax code and all subsequent orders remain unexamined. \nlegislation.gov.uk\n+9"},"coordinator_verification_status":"selected_historical_primary_body_checked_with_limits","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"FreshselectedSchedule8para214,Schedule10Parts7/11relevantentries,complete377–381,Schedule9paras1–10and37–40. Foursectionrepeals/taxperiods/extent/continuity/election/categorysavingssupportedwithinboundsexceptcurrentlaterchain. Rewrittenmerits/successorpointers/fullSchedules/orderauditnotcompleted;436pageActnotwholeread, nopixels.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S009","urls":["https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf","https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S009","Issuer, title and complete literal HTTPS URL":"UK Parliament: Interpretation Act1978, c.30. https://www.legislation.gov.uk/ukpga/1978/30/pdfs/ukpga_19780030_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete selected ss4–5,15–17,20–24 and26; selected Schedule1 entries for “person” and “United Kingdom.” Section4: p1 /2; s5: p2 /3; selected Schedule1 entries pp11–12 /12–13.","Version, status, application and limits":"Original enacted edition, used for the stated generic interpretation rules only. Royal Assent20July1978; s26 commencement1January1979. Rewrite-specific continuity clauses displace s17(2) where they say so. No claim that every later amendment to this Act was audited. \nlegislation.gov.uk\n+2"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S010","urls":["https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf","https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S010","Issuer, title and complete literal HTTPS URL":"UK Parliament: Finance Act2004, c.12, s50. https://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete s50(1)–(6): pp57–58 /72–73.","Version, status, application and limits":"Historical statutory GAAP definition and application clause. The incorporated international accounting standards, Commission-adoption regime and company-accounting requirements were not read in full. No allocation formula or accounting conclusion is supplied. \nlegislation.gov.uk"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S011","urls":["https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf","https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S011","Issuer, title and complete literal HTTPS URL":"UK Parliament: Income Tax (Trading and Other Income) Act2005, c.5 — ITTOIA2005. https://www.legislation.gov.uk/ukpga/2005/5/pdfs/ukpga_20050005_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete selected ss263–269: pp118–120 /155–157, to trace FA2005 s57’s property-business reference.","Version, status, application and limits":"Original enacted definitions and qualifications. Further incorporations concerning particular activities, partnerships and territorial charging were not completed. No present residence, remittance, property-income or liability conclusion is drawn. \nlegislation.gov.uk\n+1"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S012","urls":["https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf","https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S012","Issuer, title and complete literal HTTPS URL":"UK Parliament: Finance Act2003, c.14, s148. https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete original s148(1)–(7): pp88–89 /99–100.","Version, status, application and limits":"Historical host provision for FA2005 s48(2)’s insertion. Original fixed-place/agency test and exceptions read. This is not a complete audit of the host’s intervening amendments or current permanent-establishment law. \nlegislation.gov.uk"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S013","urls":["https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020","https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280","https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020?utm_source=chatgpt.com","https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S013","Issuer, title and complete literal HTTPS URL":"HMRC, Corporate Finance Manual, CFM44020 and CFM44280. https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44020 ; https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm44280","Exact material read; printed page / zero-based PDF index":"Complete material page bodies: CFM44020 lines72–104; CFM44280 lines72–80. HTML; no printed-page/PDF index.","Version, status, application and limits":"Official guidance, not legislation. Manual publication label16April2016 and update banner27August2026 were displayed. Neither proves the effective date of a particular legal proposition. Used for bounded successor pointers and an interpretation warning, not to establish missing statutory predicates. These are sections of one manual, not independent corroboration. \nGOV.UK\n+1"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S014","urls":["https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf","https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R099-P1-S014","Issuer, title and complete literal HTTPS URL":"UK Parliament: Finance Act2008, c.9, s156. https://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf","Exact material read; printed page / zero-based PDF index":"Complete s156(1)–(4), including substituted FA2006 s98 provisions: pp97–98 /106–107. Enactment heading: p1 /10.","Version, status, application and limits":"Original enacted amendment; Royal Assent21July2008. Authenticates the expanded variation power cited by SI2009/2568. Adjacent property-tax and government-borrowing provisions were not adopted as substantive findings. \nlegislation.gov.uk\n+1"},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalresearcherread/version/selectedscopepreservedasattributed; nofreshcompletebody/history/currentness/applicationverification. No borrowedunreviewedpremise.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S015","urls":["https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07","https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain","https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15","https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07"],"researcher_record":{"Source ID":"R099-P1-S015","Public authority sought; full URL":"Income and Corporation Taxes Act1988 — ICTA: https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07 ; https://www.legislation.gov.uk/ukpga/1988/1/section/840A/2005-04-07?view=plain ; https://www.legislation.gov.uk/ukpga/1988/1/section/431/2009-10-15 ; https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/2005-04-07","Access/read result and dependent hold":"Bodies unavailable through the public retrieval. Bank, insurance company, insurance special purpose vehicle, and the complete historical transfer-pricing trigger remain incompletely authenticated. Their incorporation in the successfully read provisions is established; satisfaction or exhaustive meaning is not."},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalfailed/incompleteincorporatedsourcebodyretainedasheld; no identicalretry/variant/workaround. No bank/buildingsociety/insuranceSPV/licensing/transferpricingorFA1995hosteffectaccepted.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S016","urls":["https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07"],"researcher_record":{"Source ID":"R099-P1-S016","Public authority sought; full URL":"Building Societies Act1986: https://www.legislation.gov.uk/ukpga/1986/53/section/119/2005-04-07","Access/read result and dependent hold":"Historical definition body unavailable. The reference in s46(2)(b) is established; a complete building-society classification is held."},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalfailed/incompleteincorporatedsourcebodyretainedasheld; no identicalretry/variant/workaround. No bank/buildingsociety/insuranceSPV/licensing/transferpricingorFA1995hosteffectaccepted.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S017","urls":["https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07"],"researcher_record":{"Source ID":"R099-P1-S017","Public authority sought; full URL":"Consumer Credit Act1974: https://www.legislation.gov.uk/ukpga/1974/39/section/189/2005-04-07","Access/read result and dependent hold":"Historical definition body unavailable; the complete Part3 licensing and incorporated business definitions were not authenticated. The historical wording must not be treated as a present licensing rule."},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalfailed/incompleteincorporatedsourcebodyretainedasheld; no identicalretry/variant/workaround. No bank/buildingsociety/insuranceSPV/licensing/transferpricingorFA1995hosteffectaccepted.","original_researcher_record_unchanged":true}},{"source_id":"R099-P1-S018","urls":["https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted","https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf"],"researcher_record":{"Source ID":"R099-P1-S018","Public authority sought; full URL":"Finance Act1995, s127: https://www.legislation.gov.uk/ukpga/1995/4/section/127/enacted ; https://www.legislation.gov.uk/ukpga/1995/4/pdfs/ukpga_19950004_en.pdf","Access/read result and dependent hold":"HTML unavailable. PDF attempts returned a429 response and, on an ordinary later attempt, a content-length limit. No complete s127 host-body reading. The insertion made by s48(3), its later renumbering and the repeal are established separately; the full historical representative-liability mechanism is held."},"coordinator_verification_status":"original_record_reconciled_body_not_freshly_reopened","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","source_checks":"[internal evidence reference]","scope":"Originalfailed/incompleteincorporatedsourcebodyretainedasheld; no identicalretry/variant/workaround. No bank/buildingsociety/insuranceSPV/licensing/transferpricingorFA1995hosteffectaccepted.","original_researcher_record_unchanged":true}}],"coverage":[{"topic":"1 — Complete original ss46–49","researcher_record":{"Requested question/material subquestion":"1 — Complete original ss46–49","Status":"Answered","Finding / claim / source / branch links":"C002,C007–C039; S001; B005–B027.","Exact missing evidence or authority; next permissible inquiry":"No missing original clause identified in the complete selected read. Current consolidation is a separate row."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"1 — Actual titles and organization","researcher_record":{"Requested question/material subquestion":"1 — Actual titles and organization","Status":"Answered","Finding / claim / source / branch links":"Version table; C002,C039,C057,C061.","Exact missing evidence or authority; next permissible inquiry":"No assumption from the prompt title."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"1 — Complete current revised bodies and annotations","researcher_record":{"Requested question/material subquestion":"1 — Complete current revised bodies and annotations","Status":"Partial","Finding / claim / source / branch links":"C003–C006,C079; S007–S008; B001–B003.","Exact missing evidence or authority; next permissible inquiry":"Current endpoints failed. Reopen official revised bodies and effects information."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"1 — Repeal/replacement/application","researcher_record":{"Requested question/material subquestion":"1 — Repeal/replacement/application","Status":"Answered within selected enacted chain","Finding / claim / source / branch links":"C003–C005,C063–C069; S007–S008.","Exact missing evidence or authority; next permissible inquiry":"Full later successor history remains open."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"1 — Territorial extent and commencement","researcher_record":{"Requested question/material subquestion":"1 — Territorial extent and commencement","Status":"Partial","Finding / claim / source / branch links":"C055–C068; M016–M028.","Exact missing evidence or authority; next permissible inquiry":"Original latest extent display and complete tax-nexus regime unavailable/unexamined; authenticate separately."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"2 — Original institution alternatives","researcher_record":{"Requested question/material subquestion":"2 — Original institution alternatives","Status":"Partial","Finding / claim / source / branch links":"C009–C015; S001,S003,S006,S015–S017; B006–B011.","Exact missing evidence or authority; next permissible inquiry":"Complete incorporated bank/building-society/licensing/insurance definitions missing."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"2 — Purchase/resale conditions","researcher_record":{"Requested question/material subquestion":"2 — Purchase/resale conditions","Status":"Answered as historical text","Finding / claim / source / branch links":"C017–C027; S001–S002; B012–B020.","Exact missing evidence or authority; next permissible inquiry":"Actual application and complete GAAP incorporation held."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"2 — Deposit conditions","researcher_record":{"Requested question/material subquestion":"2 — Deposit conditions","Status":"Answered as historical text","Finding / claim / source / branch links":"C036–C039; S001,S002,S005; B025–B027.","Exact missing evidence or authority; next permissible inquiry":"Undefined/external category questions remain held."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"2 — Later incorporated arrangement definitions","researcher_record":{"Requested question/material subquestion":"2 — Later incorporated arrangement definitions","Status":"Partial","Finding / claim / source / branch links":"C040–C047; S002–S003,S006; B028–B031.","Exact missing evidence or authority; next permissible inquiry":"Complete control, recognized-exchange and accounting incorporations not read."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"2 — Undefined property/ownership/payment categories","researcher_record":{"Requested question/material subquestion":"2 — Undefined property/ownership/payment categories","Status":"Unresolved where externally dependent","Finding / claim / source / branch links":"C016,C028,C031,C076.","Exact missing evidence or authority; next permissible inquiry":"Read only the exact indispensable public definition before positive use."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"3 — Return amount and allocation","researcher_record":{"Requested question/material subquestion":"3 — Return amount and allocation","Status":"Answered qualitatively; calculation held","Finding / claim / source / branch links":"C024–C030; M004–M008.","Exact missing evidence or authority; next permissible inquiry":"GAAP method, rate and rounding absent."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"3 — Recipient/payer and tax-purpose treatment","researcher_record":{"Requested question/material subquestion":"3 — Recipient/payer and tax-purpose treatment","Status":"Partial","Finding / claim / source / branch links":"C050–C054; S001,S004–S005.","Exact missing evidence or authority; next permissible inquiry":"Full charging, relief, withholding and loan-relationship regimes held."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"3 — Anti-avoidance/exclusion","researcher_record":{"Requested question/material subquestion":"3 — Anti-avoidance/exclusion","Status":"Partial","Finding / claim / source / branch links":"C048–C049; S001,S015; B018,B033.","Exact missing evidence or authority; next permissible inquiry":"Complete Schedule28AA incorporation not obtained."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"3 — Tax versus other legal effects","researcher_record":{"Requested question/material subquestion":"3 — Tax versus other legal effects","Status":"Answered boundary","Finding / claim / source / branch links":"C052–C054,C070–C075; comparisons.","Exact missing evidence or authority; next permissible inquiry":"No private-law or religious conclusion made."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"4 — Payment rights and nonpayment","researcher_record":{"Requested question/material subquestion":"4 — Payment rights and nonpayment","Status":"Answered boundary; substantive private law excluded","Finding / claim / source / branch links":"C021,C070,C073–C074; payment-rights table; B038.","Exact missing evidence or authority; next permissible inquiry":"Applicable contract/consumer-credit law and current tax default treatment require separate inquiry."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"4 — Late treatment and restructuring","researcher_record":{"Requested question/material subquestion":"4 — Late treatment and restructuring","Status":"Unresolved outside selected provisions","Finding / claim / source / branch links":"C070,C077; B038.","Exact missing evidence or authority; next permissible inquiry":"Identify exact variation/default/late-payment authority for the relevant generic category and jurisdiction."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"4 — Early ending and loss","researcher_record":{"Requested question/material subquestion":"4 — Early ending and loss","Status":"Answered for express definitional permissions; otherwise held","Finding / claim / source / branch links":"C041,C046,C071; B029,B039.","Exact missing evidence or authority; next permissible inquiry":"No actual right, loss allocation or deduction established."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"4 — Debt/equity/private remedy","researcher_record":{"Requested question/material subquestion":"4 — Debt/equity/private remedy","Status":"Excluded beyond tax-purpose findings","Finding / claim / source / branch links":"C042,C050–C053,C072,C078.","Exact missing evidence or authority; next permissible inquiry":"Separate property, contract, security and insolvency authority."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"5 — Tax categories/person boundaries","researcher_record":{"Requested question/material subquestion":"5 — Tax categories/person boundaries","Status":"Partial","Finding / claim / source / branch links":"C029–C035,C048–C054,C068.","Exact missing evidence or authority; next permissible inquiry":"Full residence, source, company and charging definitions held."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"5 — Geography and foreign authorization","researcher_record":{"Requested question/material subquestion":"5 — Geography and foreign authorization","Status":"Partial","Finding / claim / source / branch links":"C013,C068; B004,B009.","Exact missing evidence or authority; next permissible inquiry":"No foreign jurisdiction’s authorization law investigated."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"5 — Religious/product/provider conclusions","researcher_record":{"Requested question/material subquestion":"5 — Religious/product/provider conclusions","Status":"Excluded with reason","Finding / claim / source / branch links":"C072,C078,C080; B041.","Exact missing evidence or authority; next permissible inquiry":"Tax provisions do not supply these determinations; user prohibits actual investigations."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"6 — Original and material2006–2009 amendments","researcher_record":{"Requested question/material subquestion":"6 — Original and material2006–2009 amendments","Status":"Answered for identified enacted provisions","Finding / claim / source / branch links":"C007,C035,C039–C047,C057–C062; S001–S006,S014.","Exact missing evidence or authority; next permissible inquiry":"Not an exhaustive audit of every external definition’s amendment history."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"6 — 2010 repeals and savings","researcher_record":{"Requested question/material subquestion":"6 — 2010 repeals and savings","Status":"Answered within selected clauses","Finding / claim / source / branch links":"C003–C005,C063–C067; S007–S008.","Exact missing evidence or authority; next permissible inquiry":"Unread later orders and successor merits remain open."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"6 — Complete later-law chain","researcher_record":{"Requested question/material subquestion":"6 — Complete later-law chain","Status":"Unresolved","Finding / claim / source / branch links":"C006,C076,C079; B001–B003,B042.","Exact missing evidence or authority; next permissible inquiry":"Official latest revised bodies and all material later effects must be checked before current application."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"7 — Required comparisons","researcher_record":{"Requested question/material subquestion":"7 — Required comparisons","Status":"Answered within scope","Finding / claim / source / branch links":"Section6; C016–C079.","Exact missing evidence or authority; next permissible inquiry":"Each comparison preserves its missing predicate and adverse inference."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"8 — Quantities and temporal relationships","researcher_record":{"Requested question/material subquestion":"8 — Quantities and temporal relationships","Status":"Answered for all relied-on measures","Finding / claim / source / branch links":"M001–M029; C020–C030,C040–C047,C055–C067.","Exact missing evidence or authority; next permissible inquiry":"No actual inputs or calculation; incomplete conventions expressly held."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"8 — Optional numerical illustration","researcher_record":{"Requested question/material subquestion":"8 — Optional numerical illustration","Status":"Excluded with reason","Finding / claim / source / branch links":"C077.","Exact missing evidence or authority; next permissible inquiry":"An invented model would exceed verified accounting and application conventions."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"9 — Conditional branches","researcher_record":{"Requested question/material subquestion":"9 — Conditional branches","Status":"Answered","Finding / claim / source / branch links":"B001–B042, each linked to claims/sources.","Exact missing evidence or authority; next permissible inquiry":"All actual application facts remain absent."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"9 — Blank analytical worksheet","researcher_record":{"Requested question/material subquestion":"9 — Blank analytical worksheet","Status":"Answered","Finding / claim / source / branch links":"Section8.","Exact missing evidence or authority; next permissible inquiry":"All entry/analysis/result cells remain empty."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}},{"topic":"10 — Parent area kept open","researcher_record":{"Requested question/material subquestion":"10 — Parent area kept open","Status":"Answered boundary","Finding / claim / source / branch links":"C080; Section11 below; B042.","Exact missing evidence or authority; next permissible inquiry":"No country, operational, publication or parent acceptance."},"raw_table_index":16,"coordinator_acceptance":"scoped_reviewed_with_original_holds_not_parent_acceptance","coordinator_review":{"at":"2026-10-29T09:47:12.061470+00:00","review_file":"[internal evidence reference]","scope":"Literalquestion/status/linksreconciled; historicaltext/repealsasbounded, latestrevised/currentmeritsstillpartialorheld. No coverageIDinventedorcountry/parentacceptance.","original_researcher_record_unchanged":true}}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[{"id":"R099-P1-SCOPED-REVIEW","status":"scoped_historical_coordinator_review_with_revisedbody_incorporation_history_currentness_application_holds_not_country_parent_acceptance","at":null},{"id":"R099-P1-V01","status":"UNSENT","at":null},{"id":"R099-P1-V02","status":"UNSENT","at":null},{"id":"R099-P1-V03","status":"UNSENT","at":null},{"id":"R099-P1-V04","status":"UNSENT","at":null},{"id":"R099-P1-V05","status":"UNSENT","at":null},{"id":"R099-P1-V06","status":"UNSENT","at":null},{"id":"R099-P1-V07","status":"UNSENT","at":null},{"id":"R099-P1-V08","status":"UNSENT","at":null},{"id":"R099-P1-V09","status":"UNSENT","at":null},{"id":"R099-P1-V10","status":"UNSENT","at":null}]}